Section 473.150 – Inspection of manufacturer’s records; records to be kept for prescribed period.
(1) The Oregon Liquor and Cannabis Commission may, at any time, examine the books and records of a holder of a wine self-distribution permit or of any manufacturer of wine, cider or malt beverages, and may appoint auditors, investigators and other employees that the commission considers necessary to enforce its powers and perform its duties […]
Section 473.035 – Tax on cider.
(1) A tax is imposed upon the privilege of engaging in business as a manufacturer or as an importing distributor of cider at the rate of $2.60 per barrel of 31 gallons on all such beverages. (2) Notwithstanding subsection (1) of this section or any other provision of law, the taxation of the manufacturing or […]
Section 473.160 – Records to be kept by persons transporting wine, cider or malt beverage.
Every person transporting wine, cider or malt beverages within this state, whether such transportation originates within or without this state, shall keep a true and accurate record of wine, cider or malt beverages transported. The record shall include ingredients which may be used in the manufacture, production, brewing or fermentation of the wine, cider or […]
Section 473.045 – Tax on sale or use of agricultural products used by wineries; exemptions; penalty for nonpayment.
(1) A tax is hereby imposed upon the sale or use of all agricultural products used in a winery for making wine. (2) The amount of the tax shall be $25 per ton of grapes of the vinifera varieties, whether true or hybrid. (3) An equivalent tax is imposed upon the sale or use of […]
Section 473.170 – Failure to pay tax or to maintain records.
(1) A manufacturer may not: (a) Fail to pay the privilege tax prescribed in ORS 473.030 and 473.035 when it is due; or (b) Falsify the statement required by ORS 473.070. (2) A person may not: (a) Refuse to permit the Oregon Liquor and Cannabis Commission or any of its representatives to make an inspection […]
Section 473.046 – Exemption for grapes used for wine produced in certain viticultural areas.
A purchase of vinifera or hybrid grapes harvested in this state is exempt from the tax under ORS 473.045 (5) levied and assessed against wineries purchasing grape products, if the grapes are used for wine that: (1) Is produced within a federally approved American viticultural area located partially within this state; and (2) Does not […]
Section 473.180 – Applicability to interstate and foreign commerce.
None of the provisions of this chapter apply to commerce with foreign nations or commerce with the several states, except in so far as the same may be permitted under the Constitution and laws of the United States.
Section 473.047 – Marketing activity tax credit; rules.
(1) As used in this section, “qualified marketing activity” means marketing activity: (a) That promotes the sale of wine or wine products; (b) That does not promote specific brands of wine or wine products or exclusively promote the products of any particular winery; and (c) That has been approved by the Oregon Wine Board. (2) […]
Section 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) […]
Section 473.060 – Payment of taxes; refunds; interest or penalty; appeal.
(1) The privilege taxes imposed by ORS 473.030 and 473.035 shall be paid to the Oregon Liquor and Cannabis Commission. The taxes covering the periods for which statements are required to be rendered by ORS 473.070 shall be paid before the time for filing such statements expires or, as concerns wines, on or before the […]