ORS 473.047
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 (Tax on wines and malt beverages) (2) is allowed to a manufacturer or importing distributor of wine, the holder of a direct to retailer permit issued under ORS 471.274 (Direct to retailer permit) for wines sold and transported to a holder of a license issued under ORS 471.175 (Full on-premises sales license), 471.178 (Limited on-premises sales license), 471.186 (Off-premises sales license), 471.190 (Temporary sales license) or 471.200 (Brewery-public house license) or the holder of a direct to shipper permit issued under ORS 471.282 (Direct shipper permit) 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 (Tax on wines and malt beverages) (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 (Tax on wines and malt beverages) (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 (Tax on wines and malt beverages) (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 manufacturer’s, importing distributor’s or permit holder’s 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 473.060 (Payment of taxes) for each month in the calendar year following the year in which the qualified marketing activity occurred, until the credit is completely used or the year ends, whichever occurs first.(7)
The board shall by rule further define, consistent with the definition in subsection (1) of this section, the marketing activities that constitute qualified marketing activity. [2001 c.971 §2; 2003 c.797 §24; 2021 c.351 §165; 2023 c.391 §25]
Source:
Section 473.047 — Marketing activity tax credit; rules, https://www.oregonlegislature.gov/bills_laws/ors/ors473.html (accessed May 26, 2025).