Form 531 - Oregon Quarterly Tax Return For Tobacco Products - 2003 Page 5
Download a blank fillable Form 531 - Oregon Quarterly Tax Return For Tobacco Products - 2003 in PDF format just by clicking the "DOWNLOAD PDF" button.
Open the file in any PDF-viewing software. Adobe Reader or any alternative for Windows or MacOS are required to access and complete fillable content.
Complete Form 531 - Oregon Quarterly Tax Return For Tobacco Products - 2003 with your personal data - all interactive fields are highlighted in places where you should type, access drop-down lists or select multiple-choice options.
Some fillable PDF-files have the option of saving the completed form that contains your own data for later use or sending it out straight away.
ADVERTISEMENT
1
2
3
4
5INSTRUCTIONS
General information
Line 5. Amount subject to 65 percent tax rate. Add the
amounts from lines 3 and 4.
If you have purchased untaxed tobacco products, either
over the Internet or from some other source, you are re-
Line 8. Quarterly tax discount. Multiply the amount on
sponsible for paying the tax. For every quarter that you
line 7 by 0.015. This is the 1.5 percent that is allowed to
purchase any untaxed tobacco products, you must file a
recover the costs of reporting and record keeping.
return by the last day of the month following each quar-
Line 9. Net tax due. Total quarterly tax minus the allow-
terly reporting period. Quarterly reports are due on or
able tax discount, line 7 minus line 8.
before the last day of January, April, July, and October.
Payment of the tax must be made with the return.
Line 10. Penalty and interest. A penalty is imposed if you
The tax is 65 percent of the total wholesale price of prod-
mail your report and pay the tax after the due date. The
ucts purchased. Beginning on or after January 1, 2002,
penalty is 5 percent of the unpaid tax. If you file more
there’s a new maximum tax of 50 cents per cigar.
than three months after the due date, add an additional
penalty of 20 percent of the unpaid tax.
Tobacco products include cigars, chewing tobaccos, loose
pipe, pouch, and roll-your-own tobaccos, and do not
Interest. Interest is imposed on any unpaid tax from the
include cigarettes.
due date until the date payment in full is received. The
What is the applicable law? This publication is not a com-
interest rate through January 31, 2003 is 8 percent annu-
plete statement of Oregon laws. For more information,
ally, or 0.6667 percent per month (0.0219 percent per day).
refer to the laws and rules, Oregon Revised Statutes (ORS)
As of February 1, 2003, the interest rate is 7 percent an-
323.500 through 323.995.
nually, or 0.5833 percent per month (0.0192 percent per
day). The interest rate may change once a calendar year.
Tax on Cigars Limited to 50 Cents
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
Complete and submit Schedules B and C. Include these
tobacco product. Identify cigars subject to this limitation
schedules with your Form 531, Oregon Quarterly Tax Re-
on line 1.
turn for Tobacco Products.
Instructions
Sign and date your report. Please do not use red ink or
staple your check or money order to this return.
Please use blue or black ink when filling out this form.
Enter information in the boxes at the top as follows:
Mail this return with your check payable to: Tobacco Tax,
Oregon Department of Revenue, PO Box 14110, Salem OR
• “Reporting Period”—Enter the month, day, and year of the
97309-0910.
ending date of the quarter you are filing (i.e., 3/31/02).
• Enter your Social Security number and/or Oregon Busi-
Please keep a copy of your completed form with your
ness Identification number (BIN). If you do not have a
records.
BIN, one will be assigned when your return is received.
• “Period”—Enter “3” for quarter January–March; enter
Taxpayer assistance
“6” for quarter April–June; enter “9” for quarter July–
September; enter “12” for quarter October–December.
For assistance, contact the Oregon Department of Revenue.
• Enter you name and address information.
Telephone: Salem ........................................... 503-945-8120
• Put an X in the appropriate “Type of Business” box.
Toll-free in Oregon ................. 1-800-356-4222
Complete the “Schedule A” portion of the return before
completing lines 1 through 11. If you need additional
Internet ......
space, attach an additional list with the same information
¿Habla español? Línea de mensaje. Las personas que
requested in Schedule A.
necesitan asistencia en español pueden dejar un mensaje.
Line 1 (at top of form). Enter the total number of cigars
El número disponible todo el año en Salem es 503-945-8618.
purchased in Oregon during the reporting period with
A message line is available all year for those who need as-
a wholesale price of 77 cents or more (from Schedule A,
sistance in Spanish. The number in Salem is 503-945-8618.
line 7a).
Line 2. Multiply the number of cigars entered on line 1
TTY (hearing or speech impaired only). These numbers
by 0.50.
are answered by machine only and are not for voice use.
The toll-free number within Oregon is 1-800-886-7204. In
Line 3. Enter the total price of all cigars purchased in Ore-
Salem the number is 503-945-8617.
gon during the reporting period with a wholesale price
of less than 77 cents (from Schedule A, line 7b).
Americans with Disabilities Act (ADA). In compliance
with the ADA, this information is available in alternative
Line 4. Enter the wholesale price of all other tobacco prod-
formats upon request. The toll-free number within Ore-
ucts purchased in Oregon during the reporting period
gon is 1-800-356-4222. In Salem, call 503-378-4988.
(from Schedule A, line 7c).
150-605-006 (Rev. 2-03)
ADVERTISEMENT
0 votes
Related Articles
Related forms
Related Categories
Parent category: Financial