Source: https://www.oregonlaws.org/ors/473.045
Timestamp: 2017-04-27 12:58:45
Document Index: 525997049

Matched Legal Cases: ['§5', '§6', '§1', '§415', '§47', '§101', '§23']

ORS 473.045 - Tax on sale or use of agricultural products used by wineries - 2015 Oregon Revised Statutes
Section 473.045
473.005 Defini­tions for chapter
473.015 Defini­tion of "cider"
473.020 Administra­tion of chapter by com­mis­sion
473.030 Tax on wines and malt beverages
473.035 Tax on cider
473.045 Tax on sale or use of agricultural products used by wineries
473.047 Marketing ac­tivity tax credit
473.050 When privilege tax not imposed
473.060 Pay­ment of taxes
473.065 Deposit in lieu of bond
473.070 State­ments by manufacturers as to quantities produced
473.080 Estimate by com­mis­sion when state­ment not filed or false state­ment filed
473.090 Lien created by the tax
473.100 Seizure of prop­erty
473.110 Sale of prop­erty
473.120 Collec­tion of sums due state
473.130 Estimate by com­mis­sion as prima facie evidence
473.140 Records to be kept by manufacturers and purchasers
473.150 Inspec­tion of manufacturer’s records
473.160 Records to be kept by per­sons transporting wine, cider or malt beverage
473.170 Failure to pay tax or to maintain records
473.180 Applicability to interstate and foreign commerce
473.190 State has exclusive right to tax liquor
473.990 Penalties
473.992 Penalty upon failure to pay agricultural products tax
473.045¹
Tax on sale or use of agricultural products used by wineries
• penalty for nonpayment
(1) A tax is hereby imposed upon the sale or use of all agricultural products used in a winery for making wine.
(2) The amount of the tax shall be $25 per ton of grapes of the vinifera varieties, whether true or hybrid.
(3) An equivalent tax is imposed upon the sale or use of vinifera or hybrid grape products imported for use in a winery licensed under ORS chapter 471 for making wine. Such tax shall be $25 per ton of grapes used to produce the imported grape product. The tax shall be determined on the basis of one ton of grapes for each 150 gallons of wine made from such vinifera or hybrid grape products.
(4) A tax on the sale or use of products that are not subject to subsection (2) or (3) of this section that are used to make wine in this state shall be imposed at a rate of $.021 per gallon of wine made from those products.
(5) In the case of vinifera or hybrid grape products harvested in this state, $12.50 of such tax shall be levied and assessed against the person selling or providing such grape products to the winery. If the purchasing winery is licensed under ORS chapter 471, that winery shall deduct the tax levied under this subsection from the price paid to the seller. If the purchasing winery is not licensed under ORS chapter 471, the seller shall report all sales on forms provided by the Oregon Liquor Control Commission and pay $12.50 per ton as a tax directly to the commission.
(6) Taxes paid by sellers under subsection (5) of this section shall be collected by the Oregon Liquor Control Commission on behalf of the Oregon Wine Board. The commission may retain an amount sufficient to cover the cost of collecting the taxes paid under subsection (5) of this section and shall transfer the remainder of those taxes to the board for deposit as provided in ORS 576.775 (Disposition of moneys). Failure to pay a tax imposed under subsection (5) of this section subjects the violator to the penalty provided in ORS 473.992 (Penalty upon failure to pay agricultural products tax).
(7) Except for the tax specified in subsection (4) of this section the taxes specified under this section shall be levied and assessed to the licensed winery at the time of purchase of the product by the winery or of importation of the product, whichever is later. The tax specified in subsection (4) of this section shall be levied and assessed to the licensed winery at the time the wine is made.
(8) The taxes imposed by this section shall be paid by the licensed winery and collected by the commission subject to the same powers as taxes imposed and collected under ORS chapter 473. The tax obligation for a calendar year shall be paid in two installments. Half shall be due on December 31 of the current calendar year. The remaining half shall be due the following June 30. [1977 c.690 §5; 1983 c.651 §6; 1987 c.804 §1; 1991 c.459 §415c; 1995 c.301 §47; 2003 c.604 §101; 2003 c.797 §23]
Note: 473.045 (Tax on sale or use of agricultural products used by wineries) was enacted into law by the Legislative Assembly but was not added to or made a part of ORS chapter 473 or any series therein by legislative action. See Preface to Oregon Revised Statutes for further explanation.
471.155 Commission’s licensing duties
471.242 Warehouse license
576.771 Pay­ment of tax
576.775 Disposi­tion of moneys
1 Legislative Counsel Committee, CHAPTER 473—Wine, Cider and Malt Beverage Privilege Tax, https://­www.­oregonlegislature.­gov/­bills_laws/­ors/­ors473.­html (2015) (last ac­cessed Jul. 16, 2016).