Form 531 - Oregon Quarterly Tax Return For Tobacco Products - 2007 Page 5
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5INSTRUCTIONS
General information
Line 3. Enter the total price of all cigars purchased in Or-
e gon during the reporting period with a purchase price
If you have purchased untaxed tobacco products, either
of less than 77 cents (from Schedule A, line 7b).
over the Internet or from some other source, you are
re spon si ble for paying the tax. For every quarter that
Line 4. Enter the purchase price of all other tobacco
you purchase any untaxed tobacco products, you must
prod ucts purchased during the reporting period (from
file a return by the last day of the month following each
Schedule A, line 7c).
quar ter ly reporting period. Quarterly reports are due on
Line 5. Amount subject to 65 percent tax rate. Add the
or before the last day of January, April, July, and Oc to ber.
amounts from lines 3 and 4.
Payment of the tax must be made with the return.
Line 8. Quarterly tax discount. Multiply the amount on
The tax is 65 percent of the total wholesale price of prod-
line 7 by 0.015. This is the 1.5 percent that is allowed to
ucts purchased. Beginning on or after January 1, 2002,
recover the costs of reporting and record keeping.
there’s a new maximum tax of 50 cents per cigar.
Tobacco products include cigars, chewing tobaccos, loose
Line 9. Net tax due. Total quarterly tax minus the al-
pipe, pouch, and roll-your-own tobaccos, and do not
low able tax discount, line 7 minus line 8.
include cigarettes.
Line 10. Penalty and interest. A penalty is imposed if
What is the applicable law? This publication is not a
you mail your report and pay the tax after the due date.
com plete statement of Oregon laws. For more informa-
The pen al ty is 5 percent of the unpaid tax. If you file more
tion, refer to the laws and rules, Oregon Revised Statutes
than three months after the due date, add an additional
(ORS) 323.500 through 323.995.
pen al ty of 20 percent of the unpaid tax.
Tax on Cigars Limited to 50 Cents
Interest is imposed on any unpaid tax from the due date
The tax on cigars is limited to 50 cents per cigar. This
until the date payment in full is received. The interest rate
max i mum applies only to cigars, not to any other type of
as of January 1, 2007, is 9 percent annually, or 0.7500 per-
tobacco product. Identify cigars subject to this limitation
cent (0.007500) per month, or 0.0247 percent (0.000247) per
on line 1.
day. The interest rate may change once a calendar year.
Line 11. Total amount due. Add amounts on lines 9 and 10.
Instructions
Sign and date your report. Please do not use red ink or
Please use blue or black ink when filling out this form.
staple your check or money order to this return.
Enter information in the boxes at the top as follows:
Mail this return with your check payable to: Tobacco Tax,
• “Reporting Period”—Enter the month, day, and year
Oregon Department of Revenue, PO Box 14110, Salem OR
of the ending date of the quarter you are filing (i.e.,
97309-0910.
3/31/02).
• Enter your Social Security number and/or Oregon
Please keep a copy of your completed form with your
Busi ness Identification number (BIN). If you do not
records.
have a BIN, one will be assigned when your return is
re ceived.
Taxpayer assistance
• “Period”—Enter “3” for quarter January–March; enter
“6” for quarter April–June; enter “9” for quarter July–
General tax information .............
September; enter “12” for quarter October–December.
Salem .............................................................. 503-378-4988
• Enter you name and address information.
Toll-free from Oregon prefi x
1-800-356-4222
.......................
• Put an X in the appropriate “Type of Busi ness” box.
Asistencia en español:
Complete the “Schedule A” portion of the return before
Salem .............................................................. 503-945-8618
completing lines 1 through 11. If you need additional
Gratis de prefi jo de Oregon ...................... 1-800-356-4222
space, attach an additional list with the same in for ma tion
TTY (hearing or speech impaired; machine only):
requested in Schedule A.
Salem .............................................................. 503-945-8617
Line 1 (at top of form). Enter the total number of cigars
Toll-free from Oregon prefi x .................... 1-800-886-7204
purchased in Oregon during the reporting period with
a purchase price of 77 cents or more (from Schedule A,
Americans with Disabilities Act (ADA): Call one of the
line 7a).
help numbers for information in alternative formats.
Line 2. Multiply the number of cigars entered on line 1
by 0.50.
150-605-006 (Rev. 12-06)
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