Form 531 - Oregon Quarterly Tax Return For Tobacco Products - 2012 Page 3
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4Instructions for Form 531—Oregon Quarterly Tax Return
for Tobacco Products (other than licensed distributor)
General information
• Enter your name and address information.
• Enter your federal employer identification number.
If you purchased untaxed tobacco products, either over the
• Put an “X” in the appropriate box for “You are a(n).”
Internet or from some other source, you are responsible for
paying the tax. For every calendar quarter you purchase any
Line 1. Enter the total wholesale price of all tobacco products
untaxed tobacco products, you must file a return, including
purchased (except moist snuff, chewing tobacco, and cigars)
all schedules, by the last day of the month following each
during the reporting period from Schedule 1A, line 20.
quarterly reporting period. Quarterly returns are due on or
Line 3. Enter the total number of units (retail containers) of
before the last day of January, April, July, and October. Pay-
moist snuff (definition A) (weighing 1.2 ounces or less) pur-
ment of the tax must be made with the return.
chased during the reporting period from Schedule 2A, line 20.
Tobacco products do not include cigarettes. Untaxed ciga-
Line 5. Enter the total ounces of moist snuff (definition A) (for
rettes are reported on Form 514, Oregon Cigarette Consumer’s
retail containers weighing more than 1.2 ounces) purchased
Monthly Tax Report.
during the reporting period from Schedule 3A, line 20.
What is the applicable law? This publication is not a com-
Line 7. Enter the total number of units (retail containers) of
plete statement of Oregon laws. For more information, refer
moist snuff (definition B) (weighing 1.2 ounces or less) pur-
to the laws and rules, Oregon Revised Statutes (ORS) 323.500
chased during the reporting period from Schedule 4A, line 20.
through 323.995.
Line 9. Enter the total ounces of moist snuff (definition B) (for
Oregon Tobacco Products Tax Rates
retail containers weighing more than 1.2 ounces) purchased
The tobacco products tax rate is 65 percent of the wholesale
during the reporting period from Schedule 5A, line 20.
sales price on all tobacco products except moist snuff and
Line 11. Enter the total number of cigars purchased during
cigars. The moist snuff rate is the greater of $1.78 per ounce
the reporting period that have a wholesale sales price of 77
or $2.14 per retail container. The cigar rate is the lower of 65
cents or more per cigar from Schedule 6A, line 20.
percent of the wholesale sales price or $0.50 per single cigar.
Line 13. Enter the total wholesale price of cigars purchased
What is moist snuff?
during the reporting period that have a wholesale sales price
less than 77 cents per cigar from Schedule 7A, line 20.
Moist snuff is taxed by weight. Moist snuff definition A
includes any finely cut, ground, milled, or powdered tobacco
Line 18. Penalty and interest. Enter a penalty amount if
product that is not intended to be smoked or placed in the
applicable. A penalty is imposed if you mail your report or
nasal cavity.
pay the tax after the due date. The penalty is 5 percent of the
unpaid tax. If you file more than 30 days after the due date,
Moist snuff definition B includes other prod ucts containing
add an additional penalty of 20 percent of the unpaid tax.
tobacco that are not intended to be consumed by burning.
[See OAR 150-323.500(9) for examples.]
Interest is imposed on any unpaid tax from the due date
until the date payment in full is received. The interest rate as
Instructions
of January 1, 2012, is 5 percent annually, or 0.04167 percent
Please use blue or black ink when filling out this form.
per month, or 0.0137 percent per day. The interest rate may
change once a calendar year.
Enter information in the boxes at the top of the form as follows:
• Quarter. Enter "1” for the first quarter, “2” for the second
Sign and date your return. Please do not use red ink or
quarter, etc.
staple your check or money order to this return.
• Quarter dates. Enter the month, day, and year for the be-
Mail your return, payment, and all supporting schedules
ginning and ending dates of the quarter you are reporting
to the following address. Your return can not be processed
(i.e., 01/01/12–3/31/12).
without the schedules. Failure to include the schedules may
• Due date. Enter the month, day, and year the return is due
result in penalties. Make your check payable to: Oregon
(i.e., first quarter due date is 4/30/12).
Department of Revenue. Mail to:
• Social Security number. Enter if you are an individual
Tobacco Tax
reporting your purchases.
Oregon Department of Revenue
• Business ID number. Enter your business identification
PO Box 14110
number (BIN) (assigned to you by the Oregon Department
Salem OR 97309-0910
of Revenue) if you are a business reporting purchases.
Please keep a copy of your completed return and schedules
• Period. Enter “3” for the quarter January–March; enter “6”
with your records.
for the quarter April–June; enter “9” for the quarter July–Sep-
tember; and enter “12” for the quarter October–December.
150-605-006 (Rev. 12-11)
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