Oregon Liquor and Cannabis Commission : State of 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. See Oregon Revised Statute 473.

Oregon Privilege Tax Online

All privilege tax statements, and payments, are done via an online portal known as Oregon Privilege Tax Online (OPTO). This enables businesses to create an account that associates all their reportable licenses, designate and update filer information, file all privilege tax information including destruction claims, submit required documentation, and remit payments electronically.

OPTO 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.

Questions regarding OPTO: setssupport@sicpa.com
General Oregon Privilege Tax filing questions: OLCC.PrivilegeTaxOnline@olcc.oregon.gov

Privilege Tax Licensee List

Guide to Hard Seltzer Regulation in Oregon

Fact Sheet: Hard Seltzer as a Malt Beverage

Hard Cider - FAQs

Out-of-State Direct Shipper - FAQs

Privilege Tax - FAQs

For Oregon Wine Board Questions please reach out to: OLCC.OWBReporting@olcc.oregon.gov and a team member will get in touch with you.

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.

“Malt beverages are taxed at $2.60 per Barrel.
Table Wines are taxed at $0.67 per Gallon, and
Dessert Wines are taxed at $0.77 per Gallon.”

Wine claimed as tax exempt (produced by small wineries who qualified for the exemption) is not included in the gallons below.

	Malt Beverages 31 Gallon Barrels	Table Wines under 16% (Gallons)	Dessert Wines 16% and over (Gallons)
January 2025	161,725.83	1,385,419.41	26,897.68
December 2024	132,645.92	1,128,365.08	29,080.59
November 2024	316,321.51	1,261,080.70	16,342.34
October 2024	170,616.38	1,168,883.34	25,564.42
September 2024	255,958.44	1,373,187.24	27,967.66
August 2024	284,943.50	1,021,706.67	20,176.48
July 2024	263,837.08	1,503,147.22	30,038.93
June 2024	296,837.83	1,415,879.15	19,798.03
May 2024	242,485.07	1,048,736.09	49,490.61
April 2024	209,299.15	1,377,028.53	44,701.97
March 2024	231,150.68	1,328,788.02	39,891.97
February 2024	199,075.57	1,046,665.96	-5075.80
January 2024	223,952.55	1,146,143.93	41,581.04
December 2023	186,062.68	1,544,344.88	40,211.15
November 2023	202,773.38	1,163,079.90	27,259.09
October 2023	752,305.29	1,519,595.40	33,552.27
September 2023	281,013.24	1,373,375.94	11,271.59
August 2023	390,664.72	1,005,747.84	28,886.62
July 2023	334,188.24	1,268,219.82	27,507.34
June 2023	230,752.78	1,541,053.28	30,737.90
May 2023	214,002.06	1,018,039.62	5,2154.79
April 2023	294,445.96	1,315,168.48	22,593.52
March 2023	162,502.13	1,019,219.99	4,752.88
February 2023	192,243.88	1,033,675.61	34,031.03
January 2023	164,918.72	1,549,178.47	61,414.82
December 2022	197.572.29	1,248,101.44	8,042.63
November 2022	209,544.28	1,213,098.67	27,141.37
October 2022	248,913.72	1,404,404.87	50,223.74
September 2022	310,815.85	1,360,856.56	36,727.61
August 2022	286,569.34	1,145,624.33	37,821.79
July 2022	248,041.62	1,099,784.66	48,434.36
June 2022	252,793.53	1,226,353.54	59,001.42
May 2022	227,015.56	1,203,366.31	58,090.73
April 2022	243,515.81	2,032,802.88	116,635.51
March 2022	196,047.71	1,209,715.05	35,503.39
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

Contact

OLCC.PrivilegeTaxOnline@olcc.oregon.gov

Privilege Tax

Oregon Privilege Tax Online

OPTO Resources

Privilege Tax License Numbers

Fact Sheets & FAQs

Malt Beverage & Wine Stats

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