Use the Oregon Tax Report by Tax Category to help you file your required tax returns with the Department of Revenue. This report shows your taxable and tax-exempt sales with the associated product categories, weights, and units sold.
Notice
Dutchie does not provide compliance advice. Merchants are responsible for their own compliance. Internal and external Dutchie compliance documentation has been prepared for informational purposes only, and is not intended to provide, and should not be relied on for, tax, legal or compliance advice. Dutchie provides tools that assist in compliance in many optional configurations. Merchants should consult their own tax, legal and compliance advisors to determine how best to configure Dutchie compliance settings and, in general, how best to operate within the cannabis industry.
Before you begin
Make sure each cannabis product in your Catalog is assigned to the correct External category and Tax categories. Missing or incorrect categories will result in incomplete or inaccurate reporting.
External category
- Go to Products > Catalog.
- Select a product.
- Scroll to the External category dropdown and select the appropriate category.
- The options in this dropdown are pulled from Dutchie POS's Metrc integration and correspond to the state-defined categories.
- Refer to the tax categories in OLCC's Product Categorization Guide or ask your inspector if you have questions about how to categorize a certain product.
- If you don't see the External category dropdown on your product detail pages, go to Products > Configure > Fields and make sure External category is set to Required if Cannabis at the Catalog level.
- Click Save.
Tax category
Tax categories are set at the product category level:
- Go to Products > Configure.
- Select the Categories tab.
- Select a category.
- Verify that the Tax categories field is filled in correctly. In Oregon, you only need two tax categories: Cannabis and Non-cannabis.
Note that there is also a Tax categories field at the individual product level, however, this is only used as an override for single products that should be taxed differently than other products in the same product category. This is rarely, if ever, applicable in Oregon.
How to run the report
- In the Backoffice, go to Reports > Operations.
- Search for or scroll to Oregon Tax Report by Tax Category and select it.
- Optionally, check the All locations box to view data for all locations in your LSP. Otherwise, the report reflects only the location you're logged into.
- Enter a date range and click Run.
- View a summary of the report in Backoffice, or select Actions > Export the report to download a more detailed version that includes tax category totals, product category totals, itemized details, and a category summary.
What's included in the report
As required by the state of Oregon, the exported report shows your total sales by:
- Quantity.
- Quantities for Marijuana Flowers and Marijuana Leaves are shown in grams (g).
- Quantities for all other categories are shown in units/each.
- Medical (Tax Exempt) vs. Recreational (Non Tax Exempt).
- Category, based on each package's assigned category in Metrc.
Oregon Tax Category Totals tab
This tab in the exported version of the report contains both quantity and weight information at the Metrc Tax Category level, as well as financial information such as your sales, discounts, taxable sales, and taxes collected. The Total Sales column reflects only taxable sales, and Exempt Sales is in a separate column. The Taxable Sales column shows your Total Sales minus your Exempt Sales.
This tab is the same as the summary view in the Backoffice and reflects cannabis sales only.
| Column | Description |
| Metrc Tax Category | |
| Total Quantity Sold | The total quantity of unit-based cannabis products sold |
| Total Weight Sold | The total weight of weight-based cannabis products sold |
| Exempt Grams Sold | Grams sold to medical customers |
| Exempt Quantity Sold | Units sold to medical customers |
| Total Sales | Net Sales for all cannabis sold |
| Total Discount | Total discounts applied toward cannabis items |
| Exempt Sales | Total tax-exempt (medical) sales |
| Taxable Sales | Total sales minus tax-exempt sales |
| Total Tax Collected | Taxes collected for all sales |
Oregon Product Category Totals tab
This tab shows the same columns as the Tax Category Totals tab, but broken down by Dutchie POS Product Category instead of Metrc Tax Category. This tab also reflects cannabis sales only.
Oregon Itemized Details tab
This is the most detailed tab in the report. This tab contains the transaction IDs with a row for each item sold in that transaction. For each item sold, you can see the prices, individual tax rates, and discounts applied to the transaction total. You can also see the Metrc Category, Product Category, and Customer Type. The Total Price column shows your net sales for cannabis-only inventory categories.
Use this tab to identify products with an [Uncategorized] Metrc Tax Category. This means the External category field in the Catalog has not been filled in for that product.
| Column | Description |
| ShipmentId | This is the transaction ID for the completed order |
| ProductName | Product name in the Catalog |
| MetrcCategory/MetrcTaxCategory | This corresponds to the External category field in the Catalog. [Uncategorized] means the external category for that product was left blank. |
| ProductCategory | Dutchie POS product category set in the Catalog |
| CustomerType | Customer type associated with the transaction |
| Quantity | The number of units sold (if the product is quantity-based) items or the total weight sold (if the product is weight-based). |
| UnitPrice | The gross sales price of the item before any discounts were applied. |
| DiscountedAmount | The discounts applied to the specific product on the transaction, excluding discount as loyalty |
| ProductWeight | This will show the weight of weight-based products, or it will show “1” for unit-based products. |
| TotalPrice | Net Sales (Gross Sales - Discounted amount) for the item on the transaction |
| TotalWeight | The weight of the item sold |
| TotalTaxCollected | Total tax collected for the item on the transaction |
| Tax rate columns | The final columns correspond to your configured tax rates. In Oregon, this usually means a 3% local tax and a 17% state tax. These columns break down the tax collected for each tax rate. |
Oregon Category Summary tab
This tab is grouped by Master Category and Customer Type and shows the total sales, items sold, and weight sold for each Category/Customer Type combination (i.e., Cannabis Flower - Medical Customer sales, Cannabis Flower - Recreational Customer sales, etc).
The Total Price column on this tab matches your Total Income on the Financials tab.
This tab reflects all sales, including non-cannabis products.
| Column | Description |
| Master Category | |
| Customer Type | |
| Total Price | Matches your Total Income on the Financials tab. Net Sales + Taxes |
| Total Items | |
| Total Weight |
Submit your quarterly tax return
Use the information in the report to file your quarterly tax returns in Revenue Online.
When submitting your returns, note that total sales and taxes collected for Marijuana Leaves and Marijuana Flower should be combined into the "Usable Marijuana" tax category. These are kept separate in the Oregon Tax Report by Tax Category because quantities sold for Leaves should be reported as units, while quantities sold for Flower should be reported as total weight.