Form 531- Oregon Quarterly Tax Return (Other Than Licensed Distributor) - 2010 Page 3
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4Instructions for Form 531—Oregon Quarterly Tax Return
for Tobacco Products (other than licensed distributor)
General information
• Period. Enter “3” for the quarter January–March; enter “6”
for the quarter April–June; enter “9” for the quarter July–Sep-
If you purchased untaxed tobacco products, either over the
tember; and enter “12” for the quarter October–December.
Internet or from some other source, you are responsible for
• Enter your name and address information.
paying the tax. For every calendar quarter you purchase any
• Enter your federal employer identification number.
untaxed tobacco products, you must file a return, including
all schedules, by the last day of the month following each
• Put an “X” in the appropriate box for “You are a(n).”
quarterly reporting period. Quarterly returns are due on or
Line 1. Enter the total wholesale price of all tobacco products
before the last day of January, April, July, and October. Pay-
purchased (except moist snuff, chewing tobacco, and cigars)
ment of the tax must be made with the return.
during the reporting period from Schedule 1A, line 20.
Products that are taxed under the Other Tobacco Products
Line 3. Enter the total number of units (retail containers) of
Tax include cigars, loose pipe, pouch, whole leaf tobacco,
moist snuff (definition A) (weighing 1.2 ounces or less) pur-
shisha, blunt wraps, roll-your-own tobaccos, etc. Moist snuff
chased during the reporting period from Schedule 2A, line 20.
is taxed by weight.
Line 5. Enter the total ounces of moist snuff (definition A) (for
Moist snuff definition A includes any finely cut, ground,
retail containers weighing more than 1.2 ounces) purchased
milled, or powdered tobacco product that is not intended to
during the reporting period from Schedule 3A, line 20.
be smoked or placed in the nasal cavity.
Line 7. Enter the total number of units (retail containers) of
Moist snuff definition B includes other products containing
moist snuff (definition B) (weighing 1.2 ounces or less) pur-
tobacco that are not intended to be consumed by burning.
chased during the reporting period from Schedule 4A, line 20.
[See OAR 150-323.500(9) for examples.]
Line 9. Enter the total ounces of moist snuff (definition B) (for
Tobacco products do not include cigarettes. Untaxed ciga-
retail containers weighing more than 1.2 ounces) purchased
rettes are reported on Form 514, Oregon Cigarette Consumer’s
during the reporting period from Schedule 5A, line 20.
Monthly Tax Report.
Line 11. Enter the total number of cigars purchased during
What is the applicable law? This publication is not a com-
the reporting period that have a wholesale sales price of 77
plete statement of Oregon laws. For more information, refer
cents or more per cigar from Schedule 6A, line 20.
to the laws and rules, Oregon Revised Statutes (ORS) 323.500
Line 13. Enter the total wholesale price of cigars purchased
through 323.995.
during the reporting period that have a wholesale sales price
Oregon Tobacco Products Tax Rates
less than 77 cents per cigar from Schedule 7A, line 20.
Line 18. Penalty and interest. Enter a penalty amount if
The tobacco products tax rate is 65 percent of the wholesale
applicable. A penalty is imposed if you mail your report or
sales price on all tobacco products except moist snuff and
pay the tax after the due date. The penalty is 5 percent of the
cigars. The moist snuff rate is the greater of $1.78 per ounce
unpaid tax. If you file more than 30 days after the due date,
or $2.14 per retail container. The cigar rate is the lower of 65
add an additional penalty of 20 percent of the unpaid tax.
percent of the wholesale sales price or $0.50 per single cigar.
Interest is imposed on any unpaid tax from the due date
Instructions
until the date payment in full is received. The interest rate as
Please use blue or black ink when filling out this form.
of January 1, 2010, is 5 percent annually, or 0.04167 percent
per month, or 0.0137 percent per day. The interest rate may
Enter information in the boxes at the top of the form as follows:
change once a calendar year.
• Quarter. Enter "1” for the first quarter, “2” for the second
Sign and date your return. Please do not use red ink or
quarter, etc.
staple your check or money order to this return.
• Quarter dates. Enter the month, day, and year for the be-
ginning and ending dates of the quarter you are reporting
Mail your return, payment, and all supporting schedules
(i.e., 01/01/10–3/31/10).
to the following address. Your return can not be processed
• Due date. Enter the month, day, and year the return is due
without the schedules. Failure to include the schedules may
(i.e., first quarter due date is 4/30/10).
result in penalties. Make your check payable to: Oregon
Department of Revenue. Mail to:
• Social Security number. Enter if you are an individual
reporting your purchases.
Tobacco Tax
• Business ID number. Enter your business identification
Oregon Department of Revenue
number (BIN) (assigned to you by the Oregon Department
PO Box 14110
of Revenue) if you are a business reporting purchases.
Salem OR 97309-0910
150-605-006 (Rev. 11-10)
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