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Welcome to OLCC's Privilege Tax website

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.

How do businesses file privilege tax?

Oregon Privilege Tax Online

In an effort to modernize and streamline tax payments in 2021, OLCC began transitioning from a paper based process to an online portal known as Oregon Privilege Tax Online (OPTO) that enables businesses to create an account that associates with all of their reportable licenses, designate filers, file privilege taxes, make a product destruction claim, submit documentation, and remit payment electronically.

Currently, Oregon distributors (WMBW licenses), wholesale suppliers (CERA licenses), brewpubs (BP) and breweries (B) have transitioned over to the OPTO system. Once a license group (e.g. WMBW, CERA, etc.) is transitioned into OPTO, the OLCC will no longer accept paper statements nor payments by check from that license group.

Traditional Paper Filing
In an effort to accommodate businesses transition to online reporting and payments, the OLCC is gradually phasing in businesses by license type. In the summer of 2022, Wineries will begin transitioning over to the OPTO system.


Oregon Privilege Tax Online Resources

The OPTO Resource web page (https://us.sicpa.com/olcc-training-resources) has a wealth of information and tools including: training sessions, links to the system page, the ASCII file, and Excel template tool.

**These forms can be completed, printed and mailed to the OLCC, but cannot be saved**

Warehouse

Statement
Schedule 1
Schedule 3
Schedule 3A
Schedule 4
Schedule 5
Schedule 6
Schedule 7
Schedule 15
Schedule 16

Privilege Tax Statements and all supporting schedules are due on or before the 20th day of each month for the preceding month's activity.

 

Winery - Monthly

Statement
Schedule 2
Schedule 3
Schedule 3A
Schedule 4
Schedule 5
Schedule 6
Schedule 8 - Cider
Schedule 15

Privilege Tax Statements and all supporting schedules are due on or before the 20th day of each month for the preceding month's activity.

 

Winery - Annual

Statement
Schedule 3
Schedule 3A
Schedule 4
Schedule 5
Schedule 6
Schedule 9

Privilege Tax Statements and all supporting schedules are due on or before the 20th day of each month for the preceding month's activity.

  

​Growers Sales Privilege

Statement
Schedule 3
Schedule 3A
Schedule 4
Schedule 5
Schedule 6
Schedule 9

Privilege Tax Statements and all supporting schedules are due on or before the 20th day of each month for the preceding month's activity.

 

Wine Self Distributor

Statement
Schedule 13
Schedule 13A
Schedule 14

Privilege Tax Statements and all supporting schedules are due on or before the 20th day of each month for the preceding month's activity.

 

Direct Shipper

Statement
Advisory Schedule 11
Schedule 12

Privilege Tax Statements and all supporting schedules are due on or before the 20th day of each month for the preceding month's activity.

 

Retailer

Retailer Statement of Wine/Cider Received From WSD Permit Holder

Privilege Tax Statements and all supporting schedules are due on or before the 20th day of each month for the preceding month's activity.

 

Oregon Wine Board Tax Report

Oregon Wine Board Tax Report - In State Licensees
Oregon Wine Board Tax Report - Out Of State Licensees

For questions, please contact: olcc.owbreporting@oregon.gov

Listed below are the approximate barrels of malt beverages and the gallons of wine reported as taxable for each month. This report is a combination from all privilege tax license types - Wholesale Malt Beverage and Wine, Warehouse, Brewery, Brew Pub, Winery, and Growers Sales Privilege. 
 
Wine claimed as tax exempt (produced by small wineries who qualified for the exemption) is not included in the gallons below. 

*OLCC implemented a new system for Wholesale Malt Beverage & Wine (WMBW) and Warehouses (WH). While filers adjust to the new system, not all reports have not been submitted yet, and this is reflected in the low numbers shown for Malt Beverages.


 

​
Malt Beverages
31 Gallon Barrels
Table Wines under 14%
(Gallons)
Dessert Wines over 14%
(Gallons)
​February 2022
526,205.17​950,917.17​34,473.16​
January 2022​184,295.39​1,105,100.89​168,251.38​
December 2021​227,386.81​1,131,014.20​133,038.10​
November 2021​208,734.24​943,850.46​150,012.23​
October 2021​204,493.41​1,360,489.33​167,672.19​
​September 2021
260,628.98​1,156,873.43​161,468.15​
​August 2021
293,466.82​2,034,600.96​322,031.85​
​July 2021
854,705.06​1,972,763.06​207,167.86​
June 2021​167,992.65​1,185,046.42​100,645.49​
May 2021​97,383.69​1,144,118.42​117,649.97​
​April 2021
142,052.77​2,555,118.16​270,934.20​
​March 2021
​90,487.12​1,826,027.48​150,167.19
​February 2021
*​62,719.35​706,916.97​113,513.05
​January 2021
​219,303.62​746,061.39​138,394.51
​December 2020
​231,173.76​463,980.46​99,119.23
​November 2020
​260,327.50​1,655,335.19​190,823.44
​October 2020
​269,696.09​546,916.14​106,983.24
​September 2020
​261,855.20​780,473.01​117,657.73
​August 2020
​267,858.48​1,503,004.76​134,732.26
​July 2020
​285,809.36​1,682,588.29​160,943.38
​June 2020
​257,095.11​1,102,353.81​99,517.66
​May 2020
​262,560.07​1,167,214.76​113,257.80
April 2020 227,438.28 1,247,726.28 159,847.40
March 2020 150,588.32 865,917.63 87,015.95
February 2020 220,714.79 1,127,957.50 116,918.27
January 2020 195,690.28 1,351,944.25 165,365.18


Subcribe to updates for the Malt Beverage and Wine Reports: Click to subscribe

The OLCC is modernizing the reporting of beer sales, moving from a paper-based process to an online reporting system. Because of data gaps between the two systems the OLCC is unable to produce complete reports during the transition. 

This transformation, which is part of a larger data migration project, is expected to be finished in 2023. When the changeover is complete OLCC plans to resume publishing  this type of alcohol sales data.

Wine Reports 
As of January 2021, these reports do not include Wholesale Malt Beverage and Wine (WMBW), and Warehouse (WH) information. A new report feature is under construction.

Gallons of wine removed from bond or imported into Oregon as reported* by Oregon wineries for each month. *Amounts reported are approximate



Contact

Christina Owen
Financial Services
503-872-5097 | christina.owen@oregon.gov