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:

Ask a legal question, get an answer ASAP!
Click here to chat with a lawyer about your rights.

(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]

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.