Or. Rev. Stat. § 473.046 (2026)

      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 use Oregon designations or use an American viticultural area located wholly within Oregon on its label or packaging or in its advertising or marketing. [2019 c.542 §3]

      Note: 473.046 was enacted into law by the Legislative Assembly but was not added to or made a part of ORS chapter 473 or any series therein by legislative action. See Preface to Oregon Revised Statutes for further explanation.