Oregon beer tax is a tax that was put in place in the state of Oregon to help fund the Oregon State Capitol building project. The Oregon State Capitol building project is a $30.4 million project that will include the building of the Oregon State House of Representatives, the Oregon State Senate, the Oregon State House, and the Oregon State Capitol.
The reason that the beer tax was instituted was because of a lawsuit between the Oregon State Liquor Control Board (OSLCB) and the Oregon Liquor Control Commission (OLCC) that was brought to the court by an Oregon brewery. The dispute stemmed from the fact that the OSLCB argued that it had the right to tax the sale of alcoholic beverages but not the purchase thereof. The OLCC argued that it had the right to tax the purchase of those beverages.
The lawsuit was ultimately settled on the grounds that the tax is a violation of the states commerce clause, but it did include a provision that states that the tax would not be enforced against people who are not Oregon residents.
The sales/purchase tax has long been a controversial issue. In fact, I am fairly certain that the first state to enact such a tax was New York in 1664. It was argued in the case of the state of New York v. The Mosely-Stuart Company, that the tax on the purchase of alcoholic beverages was a violation of the commerce clause of the United States constitution. The court ruled against New York.
The argument that the tax is a violation of the commerce clause may have started because the law was passed in New York, and was not enforced in Oregon. But it didn’t stop there. Oregon’s Governor, John Kitzhaber, joined the state’s Republican State party and was elected governor in the November election. On the campaign trail he said, “We’re not going to go back and change the law.
In fact, John Kitzhaber became governor after he took the oath of office. His predecessor, who was a Democrat, had left office before the new tax was passed. It was a way for Oregon to have a Democrat governor and a Democrat legislature. The tax was passed by Republicans, but only in an attempt to make Oregon a “red state”. But Democrats in the legislature, led by Kitzhaber, passed a bill making the tax permanent.
The Oregon Beer Tax is a tax on the price of beer. The tax doesn’t really collect a penny, but that doesn’t stop the Oregon Liquor Control Board from setting it at a very high rate. The Board is controlled by the governor, who is also the only person the tax can really harm. Republicans in the legislature have pushed for the tax to be made permanent and passed in the legislature.
The Oregon Beer Tax is not a tax on the value of the product. Rather, it is a tax on the business that sells the product. Businesses who are taxed at a rate higher than five percent of their revenue, such as restaurants, should be able to reduce their rates by purchasing a percentage of the tax for their own use.
I am not a tax expert, but I am pretty sure the Oregon Beer Tax is not a tax on business. It could definitely be a tax on the value of beer.
The tax passed in the statehouse was $1.10 for every gallon of beer sold in Oregon. The tax is currently set to decrease to $1.05 per gallon over the next three years.