Oregon Statutes 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.
Terms Used In Oregon Statutes 473.045
- Obligation: An order placed, contract awarded, service received, or similar transaction during a given period that will require payments during the same or a future period.
- Person: includes individuals, corporations, associations, firms, partnerships, limited liability companies and joint stock companies. See Oregon Statutes 174.100
- Remainder: An interest in property that takes effect in the future at a specified time or after the occurrence of some event, such as the death of a life tenant.
(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 vinifera or hybrid grape products imported for use in a winery licensed under ORS Chapter 471 for making wine. Such tax shall be $25 per ton of grapes used to produce the imported grape product. The tax shall be determined on the basis of one ton of grapes for each 150 gallons of wine made from such vinifera or hybrid grape products.
(4) A tax on the sale or use of products that are not subject to subsection (2) or (3) of this section that are used to make wine in this state shall be imposed at a rate of $.021 per gallon of wine made from those products.
(5)(a) In the case of vinifera or hybrid grape products harvested in this state, $12.50 per ton of the tax shall be levied and assessed against the person selling or providing the grape products to the winery and, except as provided in ORS § 473.046, $12.50 per ton shall be levied and assessed against the winery purchasing the grape products.
(b) If the purchasing winery is licensed under ORS Chapter 471 or holds a direct to retailer permit, direct shipper permit or certificate of approval, the purchasing winery shall pay the $25 per ton tax and deduct $12.50 per ton from the price paid to the person selling or providing the grape products to the winery.
(c) If the purchasing winery is not licensed under ORS Chapter 471 and does not hold a direct to retailer permit, direct shipper permit or certificate of approval, the person selling or providing the grape products to the winery shall report the sale on forms provided by the Oregon Liquor and Cannabis Commission and pay $12.50 per ton as a tax directly to the commission.
(6) Moneys that a winery deducts for taxes described in subsection (5) of this section and forwards to the commission shall be collected by the commission on behalf of the Oregon Wine Board. The commission may retain an amount sufficient to cover the cost of collecting the taxes paid under subsection (5) of this section and shall transfer the remainder of those taxes to the board for deposit as provided in ORS § 576.877. Failure to pay a tax imposed under subsection (5) of this section subjects the violator to the penalty provided in ORS § 473.992.
(7) If a winery deducts and pays the tax imposed on an item under this section, resale of the item in bulk to an out-of-state buyer does not subject the out-of-state buyer to the imposition of tax under this section.
(8) Except for the tax specified in subsection (4) of this section the taxes specified under this section shall be levied and assessed to the winery at the time of purchase of the product by the winery or of importation of the product, whichever is later. The tax specified in subsection (4) of this section shall be levied and assessed to the licensed winery at the time the wine is made.
(9) The taxes imposed by this section shall be paid to and collected by the commission subject to the same powers as taxes imposed and collected under ORS Chapter 473. The tax obligation for a calendar year shall be paid in two installments. Half shall be due on December 31 of the current calendar year. The remaining half shall be due the following June 30.
(10) The commission may adopt rules for carrying out this section. [1977 c.690 § 5; 1983 c.651 § 6; 1987 c.804 § 1; 1991 c.459 § 415c; 1995 c.301 § 47; 2003 c.604 § 101; 2003 c.797 § 23; 2019 c.542 § 1; 2021 c.351 163,164; 2023 c.391 § 24]
473.045 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.