Get Retailer Statement Of Wine/cider Received From Wsd - Oregon - Oregon

Small Winery Deduction: Exemption for first 40,000 gallons of wine sold annually in Oregon by a Licensed United States Manufacturer producing less than 100,000 gallons annually.

A tax is imposed upon the privilege of engaging in business as a manufacturer or as an importing distributor of wines at the rate of 65 cents per gallon on all such beverages.

A charitable, fraternal or religious organization may offer alcoholic liquor as a prize, premium or consideration in a contest of chance described in ORS 167.117 (Definitions for ORS 167) (7)(b) or conducted as part of a Monte Carlo event as defined in ORS 167.117 (Definitions for ORS 167).

INSTRUCTIONS PRIVILEGE TAX SCHEDULE 4 All Malt and Wine Products shipped outside of Oregon must be reported on this schedule, including consignment merchandise. The credit is only allowed on Product that the State tax has been paid.

In Oregon, businesses that distribute, import or produce beer, cider or wine are required to pay privilege tax, as set forth in Oregon Revised Statute 473.

The OLCC emphasizes the prohibition of selling to minors and visibly intoxicated people. Its Public Safety Services Program regulates the manufacture, distribution, and sale of alcoholic beverages, and provides education to licensees and service permit holders.

Retailers licensed by the Oregon Liquor and Cannabis Commission (OLCC) are required to charge a retail sales tax of 17 percent for all recreational marijuana sold.

A privilege tax bond is a bond that certain OLCC licensees are required to obtain unless eligible for a waiver. The privilege tax bond allows the OLCC to collect payment if the privilege taxes are not paid. The minimum bond amount is $1,000.