Oregon | Wine Institute

State Shipping Laws:

oregon

Last Updated June 25, 2025

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Direct Shipping Allowed

Permit

DTC Permit

Required

Yes

Initial Fee

$100

Expiration

Dec. 31st of each year

Bond

Bond or waiver required

Sales Tax

Sales & Use Tax

Required

Excise Tax

Privilege Tax

Required

Yes

Wine ≤ 16%

$.67/gal

Wine > 16%

$.77/gal

Small Winery Exemption – may apply if annual production is less 100,000 gal. annually

Volume Limit

Limits per Winery

Calendar Month

5 cases per person

Reporting

Required

Yes

Excise Tax

Quarterly due by the 20th

Record Retention

At least 18 months

Product Requirements

Bottle Bill Registration

Required

Yes – Wine in a Can only – as of 7/1/25

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. ‘