Form 532 - Oregon Quarterly Tax Return For Manufacturers Distributing Nonexempt Tobacco Products - 2008 Page 2
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1
2INSTRUCTIONS
General information
Line 5. Amount subject to 65 percent tax rate. Add the
amounts from lines 3 and 4.
This Oregon tax return is required to be filed by manufac-
Line 6. Multiply the amount on line 5 by the tax rate of
turers to report nonexempt tobacco products distributed
65 percent (0.65).
in Oregon each quarter. Submit this return with payment
for each quarter in which a distribution of nonexempt
Line 7. Total quarterly tax. Add the amounts on lines 2
tobacco products occurs. Returns are due on or before the
and 6.
last day of January, April, July, and October.
Line 8. Quarterly tax discount. Multiply the amount on line
What is the applicable law? This publication is not a
7 by 0.015. This is the 1.5 percent that the distributor keeps
complete statement of Oregon laws. For more informa-
to recover the costs of reporting and record keeping.
tion, refer to the laws and rules, Oregon Revised Statutes
(ORS) 323.500 through 323.995.
Line 9. Net tax due. Subtract the amount on line 8 from
the amount on line 7.
Tax on Cigars Limited to 50 Cents
Line 10. Penalty and interest. Enter a penalty amount if
The tax on cigars is limited to 50 cents per cigar. This
applicable. A penalty is imposed if you mail your report
maximum applies only to cigars, not to any other type of
and pay the tax after the due date. The penalty is 5 percent
tobacco product. Identify cigars subject to this limitation
of the unpaid tax. If you file more than 30 days after the
on line 1.
due date add an additional penalty of 20 percent of the
unpaid tax.
Instructions
Interest is imposed on any unpaid tax from the due date
Please use blue or black ink when filling out this form.
until the date payment in full is received. The interest rate
as of January 1, 2008, is 9 percent annually, or 0.7500 per-
Enter information in the boxes at the top as follows:
cent (0.007500) per month, or 0.0247 percent (0.000247) per
• "Quarter"—Enter "1" for the first quarter, "2" for the second
day. The interest rate may change once a calendar year.
quarter, etc.
Line 11. Total amount due. Add amounts on lines 9 and 10.
• "Quarter dates"—Enter the month, day, and year for the
beginning and ending dates of the quarter you are report-
Sign and date your report. Please do not use red ink or
ing (e.g. 01/01/08–03/31/08).
staple your check or money order to this return.
• "Due date"—Enter the month, day, and year the return is
Mail this return with your check payable to:
due (e.g. first quarter due date is 4/30/08).
• "Period"—Enter "3" for quarter January–March; "6" for
Tobacco Tax
quarter April–June; "9" for quarter July–September; and
Oregon Department of Revenue
"12" for quarter October–December.
PO Box 14110
• Enter your name and address information.
Salem OR 97309-0910
• Enter your federal employer identification number.
Please keep a copy of your completed form with your
• Enter your business identification number (this is the ID
records.
number assigned to you by the Oregon Department of
Revenue.
Taxpayer assistance
• Place an "X" in the appropriate box under "Type of busi-
ness."
General tax information .............
Salem .............................................................. 503-378-4988
Line 1. Enter the total number of cigars distributed in
Oregon during the reporting period that have a wholesale
Toll-free from Oregon prefix
1-800-356-4222
.......................
price of 77 cents or more per cigar.
Asistencia en español:
Line 2. Multiply the number of cigars entered on line 1
Salem .............................................................. 503-378-4988
by the 50 cents tax rate.
Gratis de prefijo de Oregon ...................... 1-800-356-4222
Line 3. Enter the wholesale price of cigars distributed in
TTY (hearing or speech impaired; machine only):
Oregon during the reporting period that have a wholesale
Salem .............................................................. 503-945-8617
price less than 77 cents per cigar.
Toll-free from an Oregon prefix ............... 1-800-886-7204
Line 4. Enter the wholesale price of all other tobacco prod-
Americans with Disabilities Act (ADA): Call one of the
ucts distributed in Oregon during the reporting period.
help numbers for information in alternative formats.
150-605-005 (12-07)
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