Ordinary tax treatment, ordinary planning
Hemp businesses registered with the Oregon Department of Agriculture deduct ordinary and necessary expenses like any other company. Planning looks conventional: entity choice, depreciation, retirement plans, credits — all the tools 280E takes away from marijuana licensees.
Interstate sales and state tax exposure
Because hemp products ship across state lines, economic nexus and sales tax obligations in other states become live issues. Oregon has no general sales tax, which means operators frequently overlook the filing obligations they create elsewhere.
Running hemp and marijuana under one roof
Shared facilities, staff and management between hemp and OLCC operations invite an argument that the hemp entity is part of the trafficking business. We build separation that holds: distinct books, documented cost sharing and arm's-length intercompany pricing.

