Oregon
Open with a permitPrepared for youLast checked September 29, 2026
Open to California wineries that hold a $100 OLCC Direct Shipper Permit, with a limit of five cases a month per resident and no sales tax to collect.
Oregon has its own chapter in the free book Direct to Consumer, State by State, and this page carries any change since it went to press. Get the whole book
Can you ship here?
- Permit
- OLCC Direct Shipper Permit: $100 to register, $100 a year to renew with a copy of your current California license.
- Volume limit
- Five 9-liter cases of wine per resident per month.
- Bond
- $1,000 minimum; the OLCC must waive it if you owe no privilege tax, unless it sees an unusual risk of nonpayment.
What you'll file
| Return or report | Form | Agency | How Pinrates handles it |
|---|---|---|---|
| Quarterly privilege tax statement, due the 20th after each quarter (zero statements too) | Privilege tax statement (OPTO) | OLCC, Privilege Tax | Prepared by Pinrates. You submit it in OPTO. |
| Annual statement instead, if no tax owed last year or expected (due January 20) | ORS 473.070 | Oregon Revised Statutes (confirm with the OLCC) | Prepared by Pinrates. You submit it in OPTO. |
| Canned wine only: annual beverage container report (last calendar year's sales and returns) | Beverage Container Report | OLCC, Bottle Bill | Not covered by Pinrates. You file it directly. |
When it's due
| Privilege tax statement (quarterly) | Jan, Apr, Jul, Oct, by the 20th |
| Annual statement (if eligible) | Jan 20 |
Oregon's recurring filings. Quarterly filers use the first row, annual filers the second; the permit renewal falls on the expiration date printed on your permit.
Tax rates
No sales tax. Privilege tax of $0.67 a gallon ($0.77 over 16%), but the first 40,000 gallons a year from a winery making under 100,000 gallons are exempt.
Other rules
- Label registration
- None; only the carton warning. Canned wine needs "OR 10¢" from October 1, 2026.
- Carrier
- Carrier must take a signature, check photo ID for age 21, and refuse visibly intoxicated recipients.
Changes since September 29, 2026
None recorded. The Oregon chapter of Direct to Consumer, State by State is current as of September 29, 2026; any change to Oregon's direct-shipping rules after that date is posted here.
Ship to Oregon?
Of the returns and reports above, Pinrates prepares 1 for you to submit, on the Prepare plan at $299 a month.
Sources
Every source the Oregon chapter of Direct to Consumer, State by State cites, last checked September 29, 2026. Each key opens the same page as the short link printed in the book.
Forms
| Key | What it is | Form / cite | Agency |
|---|---|---|---|
| or-07 | Direct shipper permits expire December 31 | Oregon Liquor and Cannabis Commission, Direct Shipper Permit for Nonprofit Trade Association, information and application (Rev. 8.19.2021) | Oregon Liquor and Cannabis Commission |
| or-10 | Annual report of the previous calendar year's container sales and returns | Oregon Liquor and Cannabis Commission, Beverage Container Report Guide for Businesses (2.19.25) | Oregon Liquor and Cannabis Commission |
| or-11 | Permit privileges and requirements | Oregon Liquor and Cannabis Commission | |
| or-12 | Annual renewal in CAMP | Oregon Liquor and Cannabis Commission | |
| or-13 | Privilege tax bond, $1,000 minimum, unless the OLCC waives it | Oregon Liquor and Cannabis Commission | |
| or-14 | Canned wine only | Beverage Container Report | Oregon Liquor and Cannabis Commission |
Portals and accounts
Statutes
Regulations
| Key | What it is | Form / cite | Agency |
|---|---|---|---|
| or-09 | Delivery of wine and cider to consumers | Or. Admin. R. 845-006-0392 |
Agency guidance and other sources
| Key | What it is | Form / cite | Agency |
|---|---|---|---|
| or-02 | Oregon Department of Revenue, "Sales Tax in Oregon" | Oregon Liquor and Cannabis Commission | |
| or-04 | OPTO | Oregon Liquor and Cannabis Commission, "Privilege Tax" | Oregon Liquor and Cannabis Commission |
| or-05 | Oregon Liquor and Cannabis Commission, "Bottle Bill: Wine in a Can" | Oregon Liquor and Cannabis Commission | |
| or-06 | Licensing through CAMP | Oregon Liquor and Cannabis Commission, "Direct Shipper Permit" | Oregon Liquor and Cannabis Commission |
| or-08 | Industry guidance | Wine Institute, "Oregon" direct shipping summary |
This page is a reference, not legal advice. Confirm requirements with the state before acting on them.
The Oregon chapter is one of 51 in Direct to Consumer, State by State. Get the free digital edition.