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Oregon Revised Statutes

Or. Rev. Stat. § 473.030 (2026)

Tax on wines and malt beverages

✓ current as of May 2026
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      473.030 Tax on wines and malt beverages. (1) A tax at the rate of $2.60 per barrel of 31 gallons of malt beverages is imposed upon the privilege of engaging in business as:

      (a) A manufacturer or an importing distributor of malt beverages;

      (b) The holder of a direct to retailer permit issued under ORS 471.274, for malt beverages sold and transported to a holder of a license issued under ORS 471.175, 471.178, 471.186, 471.190 or 471.200; or

      (c) The holder of a direct shipper permit issued under ORS 471.282, for malt beverages sold and delivered directly to an Oregon resident.

      (2) A tax at the rate of 65 cents per gallon of wine is imposed upon the privilege of engaging in business as:

      (a) A manufacturer or an importing distributor of wines;

      (b) The holder of a direct to retailer permit issued under ORS 471.274, for wines sold and transported to a holder of a license issued under ORS 471.175, 471.178, 471.186, 471.190 or 471.200; and

      (c) The holder of a direct shipper permit issued under ORS 471.282, for wines sold and delivered directly to an Oregon resident.

      (3) In addition to the tax imposed by subsection (2) of this section, the following persons shall be taxed at a rate of 10 cents per gallon of wine containing more than 16 percent alcohol by volume:

      (a) A manufacturer or an importing distributor of wines containing more than 16 percent alcohol by volume;

      (b) The holder of a direct to retailer permit issued under ORS 471.274, for wines containing more than 16 percent alcohol by volume sold and transported to a holder of a license issued under ORS 471.175, 471.178, 471.186, 471.190 or 471.200; and

      (c) The holder of a direct shipper permit issued under ORS 471.282, for wines containing more than 16 percent alcohol by volume sold and delivered directly to an Oregon resident.

      (4)(a) In addition to the taxes imposed by subsections (2) and (3) of this section, the following persons shall be taxed at a rate of two cents per gallon of wine:

      (A) A manufacturer or an importing distributor of wines;

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

      (C) The holder of a direct shipper permit issued under ORS 471.282, for wines sold and delivered directly to an Oregon resident.

      (b) Notwithstanding any other provision of law, all moneys collected by the Oregon Liquor and Cannabis Commission pursuant to this subsection shall be paid into the account established by the Oregon Wine Board under ORS 182.470.

      (5) The rates of tax imposed by this section upon malt beverages apply proportionately to quantities in containers of less capacity than those quantities specified in this section.

      (6)(a) The taxes imposed by this section shall be measured by the volume of wine or malt beverages:

      (A) Produced, purchased or received by any manufacturer;

      (B) 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; or

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

      (b) If the wine or malt beverage 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 wine or malt beverage 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. [Amended by 1974 c.4 §9; 1975 c.424 §3; 1977 c.856 §19; 1983 c.651 §9; 1987 c.608 §3; 1995 c.301 §23; 1997 c.249 §176; 1999 c.351 §79; 2003 c.797 §22; 2021 c.180 §16; 2021 c.351 §162; 2023 c.391 §21]

Notes of Decisions
Cited in 5 cases, 1979–1990 · leading case: Aughenbaugh v. Roberts, 789 P.2d 656 (Or. 1990).
Sort: Relevance Newest Treatment
Aughenbaugh v. Roberts, 789 P.2d 656 (Or. 1990). · cites it 16× “" [5] ORS 473.030 provides in part: "* * * * "(2) A tax hereby is imposed upon the privilege of engaging in business as a manufacturer or as an importing distributor of alcoholic beverages at the rate of 65 cents per gallon on all such beverages.”
Jarvill v. City of Eugene, 613 P.2d 1 (Or. 1980). · cites it 2× “Therefore, a taxpayer challenging his liquor tax because he is entitled to, but did not receive, a tax credit under ORS 473.030(6) would have to file his proceeding in the circuit court.”
Miller Brewing Co. v. State, 284 N.W.2d 353 (Minn. 1979). “54 (Page); Or.Rev.Stat. § 473.030; 47 Pa.Cons.Stat.Ann.”
Portland Distrib. Co. v. Dep't of Revenue, 763 P.2d 1189 (Or. 1988). “See ORS 473.030, 473.040. Although the privilege tax may generate revenue, it is a part of the overall scheme to regulate alcohol and should be read in light of that purpose.”
Miller Brands, Inc. v. Oregon Liquor Control Comm'n, 752 P.2d 320 (Or. Ct. App. 1988). · cites it 10× “Plaintiff brought this declaratory judgment action, seeking to have ORS 473.030(7) 1 declared unconstitutional.”
— Or. Rev. Stat. § 473.030(1) — 1 case
Aughenbaugh v. Roberts, 789 P.2d 656 (Or. 1990). “" [5] ORS 473.030 provides in part: "* * * * "(2) A tax hereby is imposed upon the privilege of engaging in business as a manufacturer or as an importing distributor of alcoholic beverages at the rate of 65 cents per gallon on all such beverages.”
— Or. Rev. Stat. § 473.030(2) — 1 case
Aughenbaugh v. Roberts, 789 P.2d 656 (Or. 1990). “" [5] ORS 473.030 provides in part: "* * * * "(2) A tax hereby is imposed upon the privilege of engaging in business as a manufacturer or as an importing distributor of alcoholic beverages at the rate of 65 cents per gallon on all such beverages.”
— Or. Rev. Stat. § 473.030(3) — 1 case
Aughenbaugh v. Roberts, 789 P.2d 656 (Or. 1990). “" [5] ORS 473.030 provides in part: "* * * * "(2) A tax hereby is imposed upon the privilege of engaging in business as a manufacturer or as an importing distributor of alcoholic beverages at the rate of 65 cents per gallon on all such beverages.”
— Or. Rev. Stat. § 473.030(4) — 1 case
Aughenbaugh v. Roberts, 789 P.2d 656 (Or. 1990). “" [5] ORS 473.030 provides in part: "* * * * "(2) A tax hereby is imposed upon the privilege of engaging in business as a manufacturer or as an importing distributor of alcoholic beverages at the rate of 65 cents per gallon on all such beverages.”
— Or. Rev. Stat. § 473.030(6) — 1 case
Jarvill v. City of Eugene, 613 P.2d 1 (Or. 1980). “Therefore, a taxpayer challenging his liquor tax because he is entitled to, but did not receive, a tax credit under ORS 473.030(6) would have to file his proceeding in the circuit court.”
— Or. Rev. Stat. § 473.030(7) — 1 case
Miller Brands, Inc. v. Oregon Liquor Control Comm'n, 752 P.2d 320 (Or. Ct. App. 1988). “Plaintiff brought this declaratory judgment action, seeking to have ORS 473.030(7) 1 declared unconstitutional.”
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