Measure 91 Business Impact

Taxing, Licensing and Regulation

In 2014 voters approved Ballot M​easure 91, which legalizes the production, sale and use of recreational marijuana in Oregon.

As marijuana is still illegal at the federal level, prospective Oregon businesses should be aware that special Internal Revenue Service tax rules on the deductibility of normal business expenses may apply. Please consult your accountant or tax ad​viser.

The Oregon Liquor Control Commission is charged with implementing Measure 91, including the licensing and regulation of commercial growers and retailers of marijuana. Parts of the law begin to take effect July 1, 2015 through Jan. 4, 2016. 


Oregon Liquor Control Commission

For more information about recreational marijuana, inclu​ding public comment in the rule-making process to implement the new law, contact the OLCC​.

About Measure 91

Read text of th​e ballot measure passed by Oregon voters.