How much is Oregon's cigarette tax?

Oregon levies a state cigarette excise of 3.33 dollars per pack of 20, raised by a 2020 ballot measure. This is on top of the federal excise of about 1.01 dollars per pack, so taxes alone add over 4 dollars to each pack before retail markup.

Why is Oregon's beer tax so low?

Oregon has one of the lowest beer excise taxes in the country at roughly 0.08 dollars per gallon — less than a cent per 12-ounce can. The rate has not changed in decades, so beer carries almost no state excise compared with cigarettes or spirits.

How are spirits taxed in Oregon?

Oregon is a control state: the Oregon Liquor and Cannabis Commission controls distilled-spirits sales and applies a large markup that functions like an excise, effectively adding more than 20 dollars per gallon of value. The tool models this as a per-gallon equivalent.

What is the wine excise rate?

Oregon taxes table wine at about 0.67 dollars per gallon. Wine above a certain alcohol strength is taxed at a higher rate, but ordinary table wine uses the standard per-gallon figure applied here.

Does Oregon have a sales tax on these items?

No. Oregon has no statewide sales tax, so the excise figures shown are the only state taxes on the purchase. That makes excise the entire state tax burden, unlike states that layer sales tax on top.

Oregon Cigarette & Alcohol Tax Calculator

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Oregon taxes vice products very unevenly. Cigarettes carry a steep $3.33 per-pack state excise, among the higher rates in the West, while beer is taxed at one of the lowest rates in the entire country — under a penny per can. Wine sits in the middle, and spirits are sold through a state monopoly whose markup acts like a heavy hidden excise. Because Oregon has no sales tax, these excises are the complete state tax on the purchase. This calculator shows exactly how much tax is built into what you buy.

How it works

Each product uses its own Oregon excise rate, applied to your quantity:

Cigarettes — $3.33 per pack of 20 (state only; federal excise of ~$1.01/pack is added separately if you include it).
Beer — about $0.084 per gallon. A 12-oz can is 12/128 of a gallon, so the tax is fractions of a cent.
Wine — about $0.67 per gallon of table wine.
Spirits — Oregon is a control state; the OLCC markup behaves like a ~$22/gallon excise equivalent, which this tool applies per gallon.

For alcohol, enter gallons directly, or convert: 1 standard bottle of wine is 0.198 gallons (750 mL); a 12-oz can is 0.094 gallons.

Tips and example

A carton of cigarettes (10 packs) carries 10 × $3.33 = $33.30 in Oregon state excise alone. A case of 24 beers (about 2.25 gallons) carries roughly 2.25 × $0.084 ≈ $0.19 — essentially nothing. A 750 mL bottle of spirits (~0.198 gallons) carries an OLCC markup equivalent of around $4.40.

The takeaway: Oregon discourages smoking far more than drinking through its tax code, and its beer industry benefits from near-zero excise. These are estimates of state excise only; verify current rates with the Oregon Department of Revenue and OLCC, since ballot measures and markup schedules change.