Form 532 - Oregon Quarterly Tax Return For Manufacturers Distributing Nonexempt Tobacco Products - 2003 Page 5
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5INSTRUCTIONS
General information
Line 10. Penalty and interest. Enter a penalty amount if
applicable. A penalty is imposed if you mail your report
This Oregon tax return is required to be filed by manu-
and pay the tax after the due date. The penalty is 5 per-
facturers to report nonexempt tobacco products distrib-
cent of the unpaid tax. If you file more than three months
uted in Oregon each quarter. Submit this return with
after the due date add an additional penalty of 20 percent
payment for each quarter in which a distribution of non-
of the unpaid tax.
exempt tobacco products occurs. Returns are due on or
Enter an interest amount if applicable. Interest is imposed
before the last day of January, April, July, and October.
on any unpaid tax from the due date until the date pay-
What is the applicable law? This publication is not a com-
ment in full is received. The interest rate through Janu-
plete statement of Oregon laws. For more information,
ary 31, 2003 is 8 percent annually, or 0.6667 percent per
refer to the laws and rules, Oregon Revised Statutes (ORS)
month (0.0219 percent per day). As of February 1, 2003,
323.500 through 323.995.
the interest rate is 7 percent annually, or 0.5833 percent per
month (0.0192 percent per day). The interest rate may
Tax on Cigars Limited to 50 Cents
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
tobacco product. Identify cigars subject to this limitation
Sign and date your report. Please do not use red ink or
on line 1.
staple your check or money order to this return.
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
Line 1. Enter the total number of cigars distributed in
PO Box 14110
Oregon during the reporting period that have a whole-
Salem OR 97309-0910
sale price of 77 cents or more per cigar.
Please keep a copy of your completed form with your
Line 2. Multiply the number of cigars entered on line 1
records.
by the 50 cents tax rate.
Taxpayer assistance
Line 3. Enter the wholesale price of cigars distributed in
Oregon during the reporting period that have a whole-
For assistance, contact the Oregon Department of Revenue.
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.
Internet ......
Line 5. Amount subject to 65 percent tax rate. Add the
amounts from lines 3 and 4.
¿Habla español? Línea de mensaje. Las personas que
necesitan asistencia en español pueden dejar un mensaje.
Line 6. Multiply the amount on line 5 by the tax rate of
El número disponible todo el año en Salem es 503-945-8618.
65 percent (0.65).
A message line is available all year for those who need as-
Line 7. Total quarterly tax. Add the amounts on lines 2
sistance in Spanish. The number in Salem is 503-945-8618.
and 6.
TTY (hearing or speech impaired only). These numbers
Line 8. Quarterly tax discount. Multiply the amount on
are answered by machine only and are not for voice use.
line 7 by 0.015. This is the 1.5 percent that the distributor
The toll-free number within Oregon is 1-800-886-7204. In
keeps to recover the costs of reporting and record keeping.
Salem the number is 503-945-8617.
Line 9. Net tax due. Subtract the amount on line 8 from
Americans with Disabilities Act (ADA). In compliance
the amount on line 7.
with the ADA, this information is available in alternative
formats upon request. The toll-free number within Ore-
gon is 1-800-356-4222. In Salem, call 503-378-4988.
150-605-005 (Rev. 2-03)
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