Oregon Law
Law as of Jan 1, 2026
Chapter contents
473.005Definitions for chapter 473.010[Amended by 1953 c.120 §6; 1974 c.4 §8; repealed by 1995 c.301 §33] 473.015Definition of “cider.” 473.020Administration of chapter by commission 473.030Tax on wines and malt beverages 473.035Tax on cider 473.040[Amended by 1997 c.348 §4; repealed by 2007 c.854 §10] 473.045Tax on sale or use of agricultural products used by wineries; exemptions; penalty for nonpayment 473.046Exemption for grapes used for wine produced in certain viticultural areas 473.047Marketing activity tax credit; rules 473.050When privilege tax not imposed 473.057[1989 c.511 §4; 2003 c.44 §4; repealed by 2007 c.854 §10] 473.060Payment of taxes; refunds; interest or penalty; appeal 473.065Deposit in lieu of bond; requirements; refund of excess amounts; waiver of bond 473.070Statements by manufacturers or permit holders as to quantities produced, transported or delivered; circumstances when annual reporting allowed; electronic means; rules 473.080Estimate by commission when statement not filed or false statement filed 473.090Lien created by privilege tax 473.100Seizure of property; notice of sale 473.110Sale of property; disposal of proceeds 473.120Collection of sums due state; remedies cumulative 473.130Estimate by commission as prima facie evidence 473.140Records to be kept by manufacturers, permit holders and purchasers 473.150Inspection of records; records to be kept for prescribed period 473.160Records to be kept by persons transporting wine, cider or malt beverage 473.170Failure to pay tax or to maintain records 473.180Applicability to interstate and foreign commerce 473.190State has exclusive right to tax liquor 473.200[Repealed by 1967 c.577 §10] 473.210[Amended by 1957 c.445 §2; 1965 c.141 §1; repealed by 1967 c.577 §10] 473.220[Repealed by 1967 c.577 §10] 473.990Penalties 473.992Penalty upon failure to pay agricultural products tax

Chapter 473 — Wine, Cider and Malt Beverage Privilege Tax

ORS 473.050 When privilege tax not imposed

In computing any privilege tax imposed by ORS 473.030 or 473.035:

(1)

No malt beverage, cider or wine is subject to tax more than once.

(2)

No tax shall be levied, collected or imposed upon any malt beverage, cider or wine sold to the Oregon Liquor and Cannabis Commission or exported from the state.

(3)

No tax shall be levied, collected or imposed upon any malt beverage given away and consumed on the licensed premises of a brewery licensee, or sold to or by a voluntary nonincorporated organization of army, air corps or navy personnel operating a place for the sale of goods pursuant to regulations promulgated by the proper authority of each such service.

(4)

No tax shall be levied, collected or imposed upon any malt beverage, cider or wine determined by the commission to be unfit for human consumption or unsalable.

(5)

No tax shall be levied, collected or imposed upon the first 40,000 gallons, or 151,000 liters, of wine sold annually in Oregon from a United States manufacturer of wines producing less than 100,000 gallons, or 379,000 liters, annually.

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