Form 531 - Oregon Quarterly Tax Return For Tobacco Products - 2005 Page 5
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5INSTRUCTIONS
General information
Line 3. Enter the total price of all cigars purchased in Ore-
gon during the reporting period with a wholesale 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-
sponsible for paying the tax. For every quarter that you
Line 4. Enter the wholesale price of all other tobacco prod-
purchase any untaxed tobacco products, you must file a
ucts purchased in Oregon during the reporting period
return by the last day of the month following each quar-
(from Schedule A, line 7c).
terly reporting period. Quarterly reports are due on or
Line 5. Amount subject to 65 percent tax rate. Add the
before the last day of January, April, July, and October.
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 allow-
pipe, pouch, and roll-your-own tobaccos, and do not
able tax discount, line 7 minus line 8.
include cigarettes.
Line 10. Penalty and interest. A penalty is imposed if you
What is the applicable law? This publication is not a com-
mail your report and pay the tax after the due date. The
plete statement of Oregon laws. For more information,
penalty is 5 percent of the unpaid tax. If you file more
refer to the laws and rules, Oregon Revised Statutes (ORS)
than three months after the due date, add an additional
323.500 through 323.995.
penalty 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
maximum applies only to cigars, not to any other type of
as of January 1, 2005, is 5 percent annually, or 0.4167 per-
tobacco product. Identify cigars subject to this limitation
cent per month (0.0137 percent per day). The interest rate
on line 1.
may change once a calendar year.
Instructions
Line 11. Total amount due. Add amounts on lines 9 and 10.
Please use blue or black ink when filling out this form.
Complete and submit Schedule C. Include these sched-
ules with your Form 531, Oregon Quarterly Tax Return for
Enter information in the boxes at the top as follows:
Tobacco Products.
• “Reporting Period”—Enter the month, day, and year of the
ending date of the quarter you are filing (i.e., 3/31/02).
Sign and date your report. Please do not use red ink or
• Enter your Social Security number and/or Oregon Busi-
staple your check or money order to this return.
ness Identification number (BIN). If you do not have a
Mail this return with your check payable to: Tobacco Tax,
BIN, one will be assigned when your return is received.
Oregon Department of Revenue, PO Box 14110, Salem OR
• “Period”—Enter “3” for quarter January–March; enter
97309-0910.
“6” for quarter April–June; enter “9” for quarter July–
September; enter “12” for quarter October–December.
Please keep a copy of your completed form with your
• Enter you name and address information.
records.
• Put an X in the appropriate “Type of Business” box.
Complete the “Schedule A” portion of the return before
Taxpayer assistance
completing lines 1 through 11. If you need additional
For assistance, contact the Oregon Department of Revenue.
space, attach an additional list with the same information
requested in Schedule A.
Telephone: Salem ........................................... 503-945-8120
Line A (at top of form). Enter the total purchase price of
Toll-free in Oregon ................. 1-800-356-4222
all untaxed tobacco products purchased in the quarter.
Internet ......
Line B. Enter the total purchase price of cigars subject to
TTY (hearing or speech impaired; machine only): 503-
the 50 cent limit purchased in the quarter.
945-8617 (Salem) or 1-800-886-7204 (toll-free within Oregon).
Line 1 (at top of form). Enter the total number of cigars
Americans with Disabilities Act (ADA): This informa-
purchased in Oregon during the reporting period with
tion is available in alternative formats. Call 503-378-4988
a wholesale price of 77 cents or more (from Schedule A,
(Salem) or 1-800-356-4222 (toll-free within Oregon).
line 7a).
For general tax information:
Line 2. Multiply the number of cigars entered on line 1
by 0.50.
Asistencia en español. Llame al 503-945-8618 en Salem
o llame gratis al 1-800-356-4222 en Oregon.
150-605-006 (Rev. 12-04)
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