Oregon Statutes
§ 473.190 — State has exclusive right to tax liquor
Oregon § 473.190
JurisdictionOregon
Vol.14
Title 37Alcoholic Liquors; Controlled Substances; Drugs
Ch. 473Wine, Cider and Malt Beverage Privilege Tax
This text of Oregon § 473.190 (State has exclusive right to tax liquor) is published on Counsel Stack Legal Research, covering Oregon primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.
Bluebook
Or. Rev. Stat. § 473.190 (2026).
Text
No county or city of this state shall impose any fee or tax, including occupation taxes, privilege taxes and inspection fees, in connection with the production, sale, mixing, serving, transporting, delivering or handling of malt or other alcoholic liquors.
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Related
Portland Distributing Co. v. Department of Revenue
763 P.2d 1189 (Oregon Supreme Court, 1988)
Portland Distributing Co. v. Department of Revenue
10 Or. Tax 463 (Oregon Tax Court, 1987)
Legislative History
Amended by 1961 c.259 §4; 1967 c.577 §8
Nearby Sections
15
§ 473.005
Definitions for chapter§ 473.010
§ 473.010§ 473.015
Definition of “cider.”§ 473.030
Tax on wines and malt beverages§ 473.035
Tax on cider§ 473.040
§ 473.040§ 473.045
Tax on sale or use of agricultural products used by wineries; exemptions; penalty for nonpayment§ 473.047
Marketing activity tax credit; rules§ 473.050
When privilege tax not imposed§ 473.057
§ 473.057Cite This Page — Counsel Stack
Bluebook (online)
Oregon § 473.190, Counsel Stack Legal Research, https://law.counselstack.com/statute/or/473.190.