ORS 473.035 Tax on cider

A tax at the rate of $2.60 per barrel of 31 gallons of cider is imposed upon the privilege of engaging in business as:

A manufacturer or as an importing distributor of cider;

The holder of a direct to retailer permit issued under ORS 471.274 for all cider sold and transported by the holder to the holder of a license issued under ORS 471.175, 471.178, 471.186, 471.190 or 471.200; and

The holder of a direct shipper permit issued under ORS 471.282 for all cider sold and delivered directly to an Oregon resident.

Notwithstanding subsection (1) of this section or any other provision of law, the taxation of the manufacturing, distribution, transportation or delivery of cider shall be at a rate that is not less than the rate imposed for the privilege of manufacturing, distributing, transporting or delivering of malt beverages under ORS 473.030 (1).

The rate of tax imposed by this section shall apply proportionately to quantities in containers of less capacity than those quantities specified in this section.

The tax imposed by this section shall be measured by the volume of cider:

Produced, purchased or received by any manufacturer;

Transported by the holder of a direct to retailer permit issued under ORS 471.274 to the holder of a license issued under ORS 471.175, 471.178, 471.186, 471.190 or 471.200; and

Delivered by the holder of a direct shipper permit issued under ORS 471.282 directly to an Oregon resident.

If the cider remains unsold and in the possession of the producer at the plant where it was produced, no tax imposed or levied by this section is required to be paid until the cider has become sufficiently aged for marketing at retail, but this subsection shall not be construed so as to alter or affect any provision of this chapter relating to tax liens or the filing of statements.