Oregon Code § 473.047·Enacted ·Last updated March 01, 2026
Statute Text
Marketing activity tax credit; rules.
(1) As used in this section, qualified marketing activity means marketing
activity:
(a) That promotes
the sale of wine or wine products;
(b) That does not
promote specific brands of wine or wine products or exclusively promote the
products of any particular winery; and
(c) That has been
approved by the Oregon Wine Board.
(2) A credit
against the privilege tax otherwise due under ORS 473.030 (2) is allowed to a
manufacturer or importing distributor of wine, the holder of a direct to
retailer permit issued under ORS 471.274 for wines sold and transported to a
holder of a license issued under ORS 471.175, 471.178, 471.186, 471.190 or
471.200 or the holder of a direct to shipper permit issued under ORS 471.282
for wines sold and delivered directly to an Oregon resident, for the qualified
marketing activity expenditures made by the manufacturer, importing distributor
or permit holder in the calendar year prior to the year for which the credit is
claimed.
(3) The credit
allowed under this section shall be 28 percent of the sum of the following:
(a) One hundred
percent of the cost of qualified marketing activity to the extent that the cost
of the activity does not exceed the amount of taxes the manufacturer or
importing distributor of wine or permit holder described in subsection (2) of
this section owed under ORS 473.030 (2) on the first 40,000 gallons, or 151,000
liters, of wine sold annually in Oregon; and
(b) Twenty-five
percent of the tax owed under ORS 473.030 (2) for qualified marketing activity
on wine sales above 40,000 gallons, or 151,000 liters, of wine sold annually in
Oregon.
(4) The credit
allowed under this section may not exceed the tax liability of the manufacturer
or importing distributor of wine or the permit holder described in subsection
(2) of this section under ORS 473.030 (2) for the calendar year following the
year in which qualified marketing activity occurred.
(5) A
manufacturer or importing distributor of wine or permit holder described in
subsection (2) of this section that wishes to claim the credit allowed under
this section shall submit with the manufacturers, importing distributors or
permit holders tax return form a certificate issued by the board verifying
that the marketing activity was a qualified marketing activity. The credit
shall be claimed on the form and include the information required by the Oregon
Liquor and Cannabis Commission by rule.
(6) The credit
shall be claimed against the taxes reported on the return filed under ORS