HB 2041 - Establishes Sales Tax on Retail Marijuana - Oregon Key Vote


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Title: Establishes Sales Tax on Retail Marijuana

Vote Smart's Synopsis:

Vote to pass a bill that establishes a tax on retail marijuana.


  • Establishes a 17 percent sales tax on certain marijuana products, effective January 1, 2016, including, but not limited to, the following products (Sec. 2):
    • Marijuana plants;
    • Cannabinoid concentrate; and
    • Cannabinoid extract.
  • Establishes a 25 percent sales tax on “limited marijuana retail products,” effective January 4, 2016, including the following products (Sec. 21a):
    • Marijuana seeds;
    • Dried marijuana leaves and flowers; and
    • Marijuana plants that are not flowering.
  • Authorizes the Department of Revenue to establish, administer and enforce the rules and procedures required to carry out the collection of the sales tax (Sec. 9).
  • Requires a marijuana retailer to submit a tax return to the department quarterly (Sec. 3).
  • Authorizes the marijuana retailer to deduct and retain 2 percent of the taxes that are collected from all retail sales of marijuana items (Sec. 13).

Title: Establishes Sales Tax on Retail Marijuana