Tax collected is not revenue
Oregon retailers collect 17% state marijuana tax and, in most jurisdictions that adopted one, up to 3% local option tax. Both belong in liability accounts from the moment of sale. Booking them as revenue inflates the top line, distorts every margin calculation and creates a cash illusion that ends badly at remittance time.
We reconcile point-of-sale tax reports to the ledger and to the return filed with the Oregon Department of Revenue every period.
Retail costing under 280E
A dispensary's cost of goods sold is essentially invoiced product cost plus limited acquisition costs. Budtender wages, rent on the sales floor, marketing and delivery are disallowed federally. That is precisely why Oregon's state subtraction for disallowed expenses matters more to retailers than to any other license type, and why we calculate it carefully.
Per-store and per-category visibility
Operators with locations across Portland, Beaverton, Gresham and Salem often discover that consolidated profit hides one store carrying the group. We report revenue, margin, basket size, item count and labor percentage by location, and gross margin by category — flower, pre-rolls, vape, edibles, concentrates.
- Daily sales, discount and cash variance reconciliation
- Marijuana retail tax and local option tax filings
- Vendor payables and consignment tracking
- Category margin and sell-through reporting
- Cash room controls and deposit documentation
