Oregon Administrative Rules
Chapter 845 - OREGON LIQUOR AND CANNABIS COMMISSION
Division 8 - PRIVILEGE TAX
Section 845-008-0050 - Tax Reporting and Tax Liability
Universal Citation: OR Admin Rules 845-008-0050
Current through Register Vol. 63, No. 9, September 1, 2024
All wineries must file tax statements with the Commission which include the quantity of wine produced, purchased or received during the calendar year. This rule explains the criteria to qualify as an annual reporter as well as the reporting requirements for both annual and monthly reporters.
(1) Annual Reporting Eligibility and Requirements.
(a) A winery is
eligible to file a single annual tax statement for any particular calendar year
if the winery either:
(A) Was not liable for
any privilege tax in the prior calendar year and does not expect to be liable
for any privilege tax in the current calendar year; or
(B) The winery is in its first calendar year
of operation and does not expect to be liable for any privilege tax in the
current calendar year.
(b) A winery that files annual tax statements
must:
(A) Submit the statement and all
required tax schedules for a given calendar year by January 20 of the following
year;
(B) Submit a tax statement
that shows the total amount of wine removed from federal bond during the
calendar year preceding the reporting date as well as any exemptions being
claimed for wine that was removed from bond;
(C) Submit by the January 20 reporting date
any tax owed on wine removed from bond during a calendar year and not subject
to exemption; and
(D) Submit an
annual tax statement and supporting schedules by the due date even if the
winery did not remove any wine from federal bond or the winery is claiming
exemptions for all of the wine it removed from bond.
(c) If a winery discovers during the calendar
year that it will owe tax, it no longer qualifies for annual filing and must
begin monthly filing on the 20th of the following month. The month when monthly
filing begins is also the catch-up month when any tax owed year-to-date must be
submitted to the Commission.
(d)
Failure to file a tax statement and supporting schedules or to pay tax owed by
the January 20 due date may result in the assessment of penalties and interest
as set forth in OAR 845-008-0080.
(2) Monthly Reporting Requirements.
(a) A winery that does not
qualify for annual reporting must file a monthly tax statement. If a winery
knows or reasonably should know that it will have a tax liability in the
current calendar year, it must report monthly.
(b) A winery that files monthly tax
statements must:
(A) Submit the statement and
all required tax schedules by the 20th of each month for the preceding calendar
month;
(B) Submit a tax statement
that shows the total amount of wine removed from federal bond during the
calendar month preceding the reporting date as well as any exemptions being
claimed for wine that was removed from bond;
(C) Submit any tax owed on wine removed from
bond during a calendar month and not subject to exemption by the monthly
reporting date; and
(D) Submit a
monthly tax statement and supporting schedules by the due date even if the
winery did not remove any wine from federal bond or the winery is claiming
exemptions for all of the wine it removed from bond.
(c) Failure to file a tax statement and
supporting schedules or to pay tax owed by the monthly due date may result in
the assessment of penalties and interest as set forth in OAR
845-008-0080.
Stat. Auth.: ORS 471 & 473, 471.030, 471.730(1), (3) & (5), & 473.020
Stats. Implemented: ORS 473.060 & 473.070
Disclaimer: These regulations may not be the most recent version. Oregon may have more current or accurate information. We make no warranties or guarantees about the accuracy, completeness, or adequacy of the information contained on this site or the information linked to on the state site. Please check official sources.
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