PrintPermit
DTC Permit
- Required:Yes
- Fee:$100
- Expiration:Dec. 31st of each year
- Bond:Bond or waiver required
Sales Tax
- Required:No
Excise Tax
- Required:Yes
- Wine ≤ 14%: $.67/gal*
- Wine > 14%: $.77/gal*
*No privilege tax is due on upon the first 40,000 gallons of wine sold annually in OR from a U.S. manufacturer producing < 100,000 gal/yr.
Volume Limit
Limits per Winery
- Month: 5 cases per person
Reporting
- Required:Yes
- Excise Tax:Quarterly due by the 20th
- Record Retention: At least 18 months
Product Requirements
Product Registration
- Required:No
Additional Information
On January 1, 2008 Oregon’s reciprocity law was replaced with a permit system for the sale and shipment of wine directly from wineries to consumers. The holder of the Direct Shipper permit is responsible for declaring and paying the privilege (excise) tax to the OLCC.
- Effective May 21, 2021, the amount of wine a holder of a Direct Shipper permit may ship to an Oregon resident per month is increased from 2 cases to 5 cases.
- A minimum of bond of $1000 or a bond waiver required.
- Wineries producing less than 100,000 gallons annually are exempt from paying excise tax on the first 40,000 gallons of wine sold annually in OR.
- OR does not have a sales tax.
- Sales and shipments under a direct shipper permit must be made directly to a resident of this state in containers that are conspicuously labeled with the words: ‘CONTAINS ALCOHOL: SIGNATURE OF PERSON AGE 21 YEARS OR OLDER REQUIRED FOR DELIVERY. ‘
Oregon Increases Monthly Limit for Winery Direct-to-Consumer Permittees
May 27, 2021On May 21, 2021, Oregon Governor Kate Brown signed legislation (SB 406) increasing the amount of wine that a Direct Shipper permit is allowed to ship to an Oregon resident each month. Effective immediately, a winery with a valid Direct Shipper permit may ship up to five cases of wine, each containing not more than … Read More ⟶
