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Legislative staff brief lawmakers on Oregon’s liquor revenue mechanics
Summary
Legislative Revenue Office staff explained Oregon’s control-state approach to distilled spirits and the separate privilege tax for beer and wine, outlining how OLCC markups and tax distributions funnel roughly 36% of distilled liquor gross sales into state and local allocations.
Mazin Malik of the Legislative Revenue Office briefed the House Interim Committee on Revenue on January 13 on how Oregon generates revenue from alcoholic beverages, distinguishing the Oregon Liquor Control Commission’s markup system for distilled spirits from privilege taxes applied to beer, wine and cider.
Malik described Oregon as one of 17 control states where the state—through the OLCC—operates a state enterprise for distilled liquor. Under that model the OLCC controls inventory, applies a product-by-product markup (Malik used a…
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