Title 37, Alcoholic Liquors; Controlled Substances; Drugs

The definitions provided by ORS 471.001 apply to this chapter. [1995 c.301 §6]

For the purposes of this chapter, “cider” means an alcoholic beverage made from the fermentation of the juice of apples or pears that contains not less than one-half of one percent and not more than 8.5 percent of alcohol by volume, including, but not limited to, flavored, sparkl…

The Oregon Liquor and Cannabis Commission shall administer this chapter, and shall prescribe forms and make such rules and regulations as it deems necessary to enforce its provisions. [Amended by 2021 c.351 §161]

(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 b…

(1) A tax at the rate of $2.60 per barrel of 31 gallons of cider is imposed upon the privilege of engaging in business as: (a) A manufacturer or as an importing distributor of cider; (b) The holder of a direct to retailer permit issued under ORS 471.274 for all cider sold and tra…

(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 vin…

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 are…

(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…

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 expo…

(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 o…

(1) If the total tax liability under ORS 473.030 (1) of a manufacturer or holder of a direct to retailer permit issued under ORS 471.274 or a direct shipper permit issued under ORS 471.282 in the previous calendar year was less than $1,000, the manufacturer or permit holder may d…

(1) On or before the 20th day of each month: (a) Every manufacturer shall file with the Oregon Liquor and Cannabis Commission a statement of the quantity of wine, cider and malt beverages produced, purchased or received by the manufacturer during the preceding calendar month. (b)…

If any manufacturer or holder of a direct to retailer permit issued under ORS 471.274 or a direct shipper permit issued under ORS 471.282 fails, neglects or refuses to file a statement required by ORS 473.070 or files a false statement, the Oregon Liquor and Cannabis Commission s…

The privilege tax required to be paid by ORS 473.030 and 473.035 constitutes a lien upon, and has the effect of an execution duly levied against, any and all property of the manufacturer or the holder of a direct to retailer permit issued under ORS 471.274 or a direct shipper per…

(1) Whenever any manufacturer or holder of a direct to retailer permit issued under ORS 471.274 or a direct shipper permit issued under ORS 471.282 is delinquent in the payment of the privilege tax provided for in ORS 473.030 and 473.035, the Oregon Liquor and Cannabis Commission…

At the sale, the property shall be sold by the Oregon Liquor and Cannabis Commission or by its duly authorized agent in accordance with law and the notice. The commission shall deliver to the purchaser a bill of sale for the personal property, and a deed for any real property so …

(1) The Oregon Liquor and Cannabis Commission shall immediately transmit notice of the delinquency mentioned in ORS 473.100 to the Attorney General. The Attorney General shall at once proceed to collect all sums due to the state from the manufacturer or holder of a direct to reta…

In any suit brought to enforce the rights of the state, the assessment made by the Oregon Liquor and Cannabis Commission under ORS 473.080, or a copy of so much thereof as is applicable in such suit, duly certified by the commission and showing unpaid privilege taxes assessed aga…

Every manufacturer and holder of a direct to retailer permit issued under ORS 471.274 or a direct shipper permit issued under ORS 471.282 shall keep a complete and accurate record of all sales of wine, cider and malt beverages, a complete and accurate record of the number of gall…

(1) The Oregon Liquor and Cannabis Commission may, at any time, examine the books and records of a holder of a direct to retailer permit issued under ORS 471.274 or direct shipper permit issued under ORS 471.282 or of any manufacturer of wine, cider or malt beverages, and may app…

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 us…

(1) A manufacturer or a holder of a direct to retailer permit issued under ORS 471.274 or a direct shipper permit issued under ORS 471.282 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…

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.

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 …

(1) Violation of ORS 473.170 (1) is a Class B misdemeanor. (2) Violation of ORS 473.170 (2) is a Class A misdemeanor. [Amended by 2011 c.597 §215]

Failure to pay a tax under ORS 473.045 (5) is a Class C misdemeanor. [2003 c.797 §9; 2011 c.597 §216] Note: 473.992 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 …