Schedule 5 - Tax On Moist Snuff (Definition B) On Units Above Floor Page 3
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3Instructions for Schedule 5—Tax on Oregon Moist Snuff (Definition B) on Units Above Floor
Page 2
Out-of-state filers. Itemize all untaxed moist snuff (definition B) sales in Oregon
Line 2–19. Enter the number of units, wholesale price, and weight (in ounces) of the
for the quarter, including free samples and promotional products you shipped
moist snuff (definition B) eligible for credit as shown on your purchase invoices.
into Oregon.
Line 20. Enter the sum of lines 1 through 19 on each page. Provide a grand total
(of all Schedule 5Bs) on the last page. On line 22, Form 530, enter the grand total
Line 1. Enter zero or the cumulative balances from line 20 of any other
ounces from line 20, column C.
Schedule 5As.
Instructions for sales schedules—Schedule 5C (Form 530 only)
Lines 2–19. These lines have different reporting requirements depending on which
[Only for moist snuff (definition B) you reported, or previously reported, on Schedule 5A]
return you must file:
• Form 530 or Form 531. If you’re a distributor or a consumer, enter the number of
Credit for out-of-state or otherwise exempt sales is reportable in the quarter that the
moist snuff physically moves from a distributor. Group all sales by manufacturer
units, wholesale price, and weight (in ounces) of all the moist snuff (definition
and provide a moist snuff (definition B) subtotal for each manufacturer.
B) shown on your purchase invoices, including amounts reflecting shortages
or overages. If you were shorted merchandise, enter that on Schedule 5B to
Itemize all sales of untaxed moist snuff (definition B) made during the quarter to
claim a credit. If you receive more merchandise than you ordered, enter the
Oregon licensees or shipped out of state. Persons receiving untaxed moist snuff
excess amount on a separate line of the purchase schedule.
(definition B) in Oregon must have the appropriate distributor license to purchase
untaxed moist snuff.
• Form 532. If you’re a manufacturer, enter the number of units, wholesale price,
and weight (in ounces) of all the moist snuff (definition B) you distributed in
Line 1. Enter zero or the cumulative balances from line 20 of any other
Oregon.
Schedule 5Cs.
Line 20. Enter the sum of lines 1 through 19 on each page. Provide a grand total
Line 2–19. Enter the number of units, wholesale price, and weight (in ounces) of the
(of all Schedule 5As) on the last page. On line 21, Form 530; line 9, Form 531; or
moist snuff (definition B) eligible for credit as shown on your purchase invoices.
line 9, Form 532, enter the grand total ounces from line 20, column C.
Line 20. Enter the sum of lines 1 through 19 on each page. Provide a grand total
Instructions for credit schedules—Schedule 5B (Form 530 only)
(of all Schedule 5Cs) on the last page. On line 23, Form 530, enter the grand total
[Only for moist snuff (definition B) you reported, or previously reported, on Schedule 5A]
of ounces from line 20, column C.
Credits include moist snuff (definition B) that has been purchased but not re-
Questions? Need Help?
ceived on a licensee’s premises (shortages) and damaged merchandise, whether
General tax information . ....................................................
discovered upon or after receipt. Group all shortages, damaged merchandise,
Special Programs Admin. Unit ............................................................503-945-8120
and merchandise returned for credit by manufacturer and provide a moist snuff
Toll-free from an Oregon prefix .......................................................1-800-356-4222
(definition B) subtotal for each manufacturer. On the last page of a credit schedule,
write the total moist snuff (definition B) shorted, damaged, and returned from
Asistencia en español:
all manufacturers.
Salem .......................................................................................................503-378-4988
Gratis de prefijo de Oregon . ..............................................................1-800-356-4222
Enter moist snuff (definition B) received from the manufacturer, found to be short
shipped, lost, or damaged before you received it from a manufacturer. Note on
TTY (hearing or speech impaired; machine only):
papers provided by the carrier any shortages discovered before you received the
Salem .......................................................................................................503-945-8617
merchandise.
Toll-free from an Oregon prefix .......................................................1-800-886-7204
Line 1. Enter zero or the cumulative balances from line 20 of any other
Americans with Disabilities Act (ADA): Call one of the help numbers for infor-
Schedule 5Bs.
mation in alternative formats.
150-605-018 (Rev. 12-11)
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