Form 532 - Oregon Quarterly Tax Return For Manufacturers Distributing Nonexempt Tobacco Products - 2004 Page 5
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5INSTRUCTIONS
General information
Line 9. Net tax due. Subtract the amount on line 8 from
the amount on line 7.
This Oregon tax return is required to be filed by manu-
Line 10. Penalty and interest. Enter a penalty amount if
facturers to report nonexempt tobacco products distrib-
applicable. A penalty is imposed if you mail your report
uted in Oregon each quarter. Submit this return with
and pay the tax after the due date. The penalty is 5 per-
payment for each quarter in which a distribution of non-
cent of the unpaid tax. If you file more than three months
exempt tobacco products occurs. Returns are due on or
after the due date add an additional penalty of 20 percent
before the last day of January, April, July, and October.
of the unpaid tax.
What is the applicable law? This publication is not a com-
Interest is imposed on any unpaid tax from the due date
plete statement of Oregon laws. For more information,
until the date payment in full is received. The interest rate
refer to the laws and rules, Oregon Revised Statutes (ORS)
as of January 1, 2004, is 6 percent annually, or 0.5000 per-
323.500 through 323.995.
cent per month (0.0164 percent per day). The interest rate
Tax on Cigars Limited to 50 Cents
may change once a calendar year.
The tax on cigars is limited to 50 cents per cigar. This
Line 11. Total amount due. Add amounts on lines 9 and 10.
maximum applies only to cigars, not to any other type of
Sign and date your report. Please do not use red ink or
tobacco product. Identify cigars subject to this limitation
staple your check or money order to this return.
on line 1.
Mail this return with your check payable to:
Instructions
Tobacco Tax
Please use blue or black ink when filling out this form.
Oregon Department of Revenue
PO Box 14110
Line 1. Enter the total number of cigars distributed in
Salem OR 97309-0910
Oregon during the reporting period that have a whole-
sale price of 77 cents or more per cigar.
Please keep a copy of your completed form with your
records.
Line 2. Multiply the number of cigars entered on line 1
by the 50 cents tax rate.
Taxpayer assistance
Line 3. Enter the wholesale price of cigars distributed in
For assistance, contact the Oregon Department of Revenue.
Oregon during the reporting period that have a whole-
sale price less than 77 cents per cigar.
Telephone: Salem ........................................... 503-945-8120
Line 4. Enter the wholesale price of all other tobacco prod-
Toll-free in Oregon ................. 1-800-356-4222
ucts distributed in Oregon during the reporting period.
TTY (hearing or speech impaired; machine only): 503-
Line 5. Amount subject to 65 percent tax rate. Add the
945-8617 (Salem) or 1-800-886-7204 (toll-free within Oregon).
amounts from lines 3 and 4.
Americans with Disabilities Act (ADA): This informa-
Line 6. Multiply the amount on line 5 by the tax rate of
tion is available in alternative formats. Call 503-378-4988
65 percent (0.65).
(Salem) or 1-800-356-4222 (toll-free within Oregon).
Line 7. Total quarterly tax. Add the amounts on lines 2
For general tax information:
and 6.
Asistencia en español. Llame al 503-945-8618 en Salem
Line 8. Quarterly tax discount. Multiply the amount on
o llame gratis al 1-800-356-4222 en Oregon.
line 7 by 0.015. This is the 1.5 percent that the distributor
keeps to recover the costs of reporting and record keeping.
150-605-005 (Rev. 12-03)
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