Oregon Revised Statutes
Or. Rev. Stat. § 473.190 (2026)
State has exclusive right to tax liquor
✓ laws through the 2025 session (checked Sept. 2026)
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473.190 State has exclusive right to tax liquor. No county or city of this state shall impose any fee or tax, including occupation taxes, privilege taxes and inspection fees, in connection with the production, sale, mixing, serving, transporting, delivering or handling of malt or other alcoholic liquors. [Amended by 1961 c.259 §4; 1967 c.577 §8]
473.200 [Repealed by 1967 c.577 §10]
473.210 [Amended by 1957 c.445 §2; 1965 c.141 §1; repealed by 1967 c.577 §10]
473.220 [Repealed by 1967 c.577 §10]
Notes of Decisions
Cited in 2
cases, 1987–1988 · leading case: Portland Distrib. Co. v. Dep't of Revenue, 763 P.2d 1189 (Or. 1988).
Portland Distrib. Co. v. Dep't of Revenue, 763 P.2d 1189 (Or. 1988). “The plaintiff argues that ORS 473.190 expressly preempts taxation of its income from distributing beer.”
Portland Distrib. Co. v. Dep't of Revenue, 10 Or. Tax 463 (Or. T.C. 1987). “Plaintiff appeals the assessment of Multnomah County Business Income Taxes (MCBIT) for 1982,1983, and 1984, alleging that income generated from the sale of alcoholic beverages is exempt by virtue of ORS 473.190. The parties have stipulated to the underlying facts and plaintiff…”
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