Get Or Brewery/brewery-public House Privilege Tax Statement 2007-2024

Oregon dealers Vehicle dealers in Oregon are responsible for paying the Vehicle Privilege Tax on the sale price of each taxable vehicle sold. Dealers may collect the amount of the tax from the buyer in the same manner and at the same time as the collection of document processing fees.

Alcohol Revenue Taxes are imposed on beer and wine manufactured or distributed in Oregon.

There is no sales tax on any vehicle purchased in Oregon.

A: A service permit is a permit issued by the Oregon Liquor Control Commission to employees who serve alcohol in restaurants, taverns, nightclubs, bars, lounges, private clubs, and similar businesses. A service permit costs $23.00 plus $5.65 portal provider fee and is good for 5 years. The fees are non-refundable.

OLCC Small Producer Exemption: U.S. wineries that produce ≥ 1 gallon but <100,000 gallons of wine per year (“small producer”) may exempt from all OLCC privilege tax the first 40,000 gallons of wine removed from bond that year for sale in Oregon.

The Vehicle Privilege Tax is a tax for the privilege of selling vehicles in Oregon. The Vehicle Use Tax applies to vehicles purchased from dealers outside of Oregon that are required to be registered and titled in Oregon.

Privilege Tax Oregon assesses a tax on the privilege of making malt beverages, wine, or cider in Oregon; or shipping or importing malt beverages, wine, or cider into Oregon. This is called a privilege tax.

Alcohol Revenue The tax on wine is 67¢ per gallon, and 77¢ per gallon for dessert wine (14% to 21% alcohol content). Two cents of the wine tax go to the Wine Board, 50% of the remaining wine and beer taxes go to Mental Health and Drug Abuse Prevention, and the balance goes into the OLCC Account.