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Beer and Wine (Privilege) Tax

Updated Information on Hard Seltzer

In response to Hard Seltzer alcoholic beverages continuing to gain popularity in the Oregon market, the OLCC has updated information explaining how hard seltzer is classified, manufactured, distributed and taxed under Oregon law. This information also clarifies how hard seltzers are classified as either a malt beverage or wine, which affects its privilege tax rate.

Guide to Hard Seltzer Regulation in Oregon

Fact Sheet: Hard Seltzer as a Malt Beverage


Privilege Tax Online

Privilege Tax Online is a modern way for businesses who are required to file privilege taxes to submit their documentation and pay their liabilities through a web-based portal. Privilege tax filers are now able to pay with ACH transfer from a checking or savings account instead of payment in check, cash, or money order.

With Privilege Tax Online, you are able to create an account, associate your licenses, designate additional filers, file your taxes, make a destruction claim, submit documentation and remit payment with ACH. 

Once your license type is onboard, we will no longer accept paper statements nor payments by check.  Currently paper reports are no longer accepted for our distributors (WMBW licenses),  wholesale suppliers (CERA licenses), brewpubs and breweries.  Our resource page has a wealth of information - PDF's of the training sessions, links to the system page and the ASCII file and excel template tool: https://us.sicpa.com/olcc-training-resources

Breweries and brewpubs on boarded in late June, filing their June 2021 report in the new system. 

Our wineries are scheduled for December 2021.

Please contact olcc.privilegetaxonline@oregon.gov with questions about the online reporting transition.

Beer 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.

Taxable barrels of malt beverages reported* as sold by Oregon breweries/brewpubs in Oregon for each month. *Amounts reported are approximate

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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

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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 and Wine (WMBW) and Warehouses (WH) in February 2021. 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)
​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
December 2019 220,646.29 1,219,780.64 134,792.08
November 2019 223,628.44 1,058,820.90 105,521.46
October 2019 242,277.81 1,249,118.58 165,524.90
September 2019 309,786.26 1,267,364.14 135,609.99
August 2019 231,918.96 1,428,738.26 101,252.60
July 2019 289,579.18 1,381,533.81 116,482.93
June 2019 282,506.47 756,159.98 65,183.03
May 2019282,369.35 1,160,526.78 122,033.60
April 2019 236,548.33 1,626,371.85 172,754.34
March 2019 210,105.92 711,298.29 92,920.29
February 2019 209,352.79 1,059,371.23 88,998.41
January 2019 219,688.35 1,361,184.15 156,746.85
December 2018 214,913.29 1,313,675.25 134,221.49
November 2018238,231.75 1,223,069.13 145,137.05
October 2018 258,739.45 1,147,390.90120,514.18
September 2018 297.741.00 1,597,026.58 99,320.22
August 2018 311,376.07 1,198,595.44 82,395.89
July 2018 340,971.29 1,342,659.61 124,377.09
June 2018 285,993.89 1,142,343,14 84,386.35
May 2018 268,311.49 1,064,341.69 79,781.92
April 2018 216,628.24 1,219,653.49 134,487.86
March 2018 188,272.13 921,017.0368,693.84
February 2018 231,434.52 1,118,158.65 76,838.14
January 2018 192,305.97 1,175,373.52 133,031.11
December 2017 221,437.40 1,291,977.96 112,583.23
November 2017 217,062.12 1,261,995.82 97,071.76
October 2017 266,989.81 1,248,879.05 116,991.37
September 2017 315,773.08 1,370,828.48 128,044.61
August 2017 299,996.97 1,091,736.90 56,696.85
July 2017 314,734.06 1,386,095.25 106,615.93
June 2017 287,636.92 1,180,224.81 85,461.56
May 2017 232,462.39 1,030,816.75 83,269.79
April 2017288,680.71 1,232,945.32 225,842.65
March 2017 225,842.65 1,154,191.44 130,977.37
February 2017 211,656.09 988,953.46 96,741.83
January 2017 195,927.14 1,329,432.72 146,871.44


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**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 

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


Contact

Debbie Amsberry
Financial Services
503-872-5162
debbie.amsberry@oregon.gov


Reopening Oregon Resources
Check the OLCC's Business Continuity webpage for the latest information on temporary changes to the Privilege Tax.

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