Oregon Oregon In-state Cigarette Distributor Quarterly Reconciliation Report (Instructions)

 Oregon In-state Cigarette Distributor Quarterly Reconciliation Report (Instructions)
2023 Form 511-IN Instructions, Oregon In-state Cigarette Distributor Quarterly Reconciliation Report, 150-105-051-1
Form OR-511-IN, Oregon In-state Cigarette
Distributor Quarterly Reconciliation Report, Instructions
General information
Distributors are required by law to file this Oregon tax form
to report the number of unstamped cigarettes and little cigars distributed into Oregon each quarter.
Little Cigars. Cigars weighing 3 pounds or less per 1,000 are
defined under Oregon law as cigarettes and are subject to
the Oregon cigarette tax. All subject little cigars distributed
in Oregon after 12-31-2020 are taxed as cigarettes and must
be reported on this form.
Note: Cigars weighing more than 3 pounds per thousand
are taxable as “Other Tobacco Products,” and are reportable
on Oregon Form OR-530, Oregon Quarterly Tax Return for
Tobacco Distributors.
Who files. Every distributor who holds a license to distribute cigarettes in Oregon must file a report. A report must
be filed even if there is no activity during the reporting
period. You must include the applicable schedules with the
report. The schedules are located on our website.
The tax reports are due by the 20th day of the month following the calendar quarter in which the distribution occured. If the 20th falls on a Saturday, Sunday, or legal holiday,
the report is due the next business day.
What is the applicable law? These instructions are not a complete statement of Oregon laws. For more information, refer
to Oregon Revised Statutes (ORS) 323.005 through 323.482.

Oregon cigarette tax rate
The cigarette tax rate is $0.1665 per stick, or $3.33 per 20-pack.

Name/address/ownership changes
Immediately notify us in writing when your business is
changing its name, address, or ownership. Your business
may need to be issued a new license as licenses aren’t
transferable.

License cancellation
If you discontinued or sold your business during the quarter, return your license to us after notifying us in writing. If
you sold your business, provide the name and address of
the purchaser. You must file a return for the quarter during
which activity ends and report tobacco products transactions
until you cease operations.
Licenses are not transferable to new ownership, entity, or
location and must be returned for cancellation. Return your
license to: Tobacco Compliance Unit, Oregon Department of
Revenue, PO Box 14630, Salem OR 97309-5050.
150-105-051-1 (Rev. 08-16-22)

2023

Line instructions
Line 2. Cigarettes received. Report all cigarettes received
from manufacturers. Attach Schedule OR-CIG-A.
Line 3. Customer returns. Add all cigarettes received from
customers. Include unstamped cigarettes and other-statestamped cigarettes. Don't include Oregon-stamped cigarettes.
Line 4. Ending inventory. Subtract the ending inventory of
unstamped cigarettes and other-state-stamped cigarettes.
Line 5. Total cigarettes distributed. Total lines 1 though 4.
Line 6. Tax-exempt distributions. Report all packs that were
distributed to non-Oregon customers. Include out-of-state
sales, returns to manufacturers, sales to federal exempt
facilities, etc. Attach Schedule OR-CIG-C.
Line 7. Oregon taxable distribution. Subtract line 6 from line 5.
Lines 8 through 14. For little cigars: Follow the same instructions as lines 1 through 7.
Line 9. Attach Schedule OR-LC-A.
Line 13. Attach Schedule OR-LC-C.
Note: Don't report Oregon prestamped cigarettes and
little cigars on this report. This includes Oregon-stamped
products you received from customers, and products you
stamped in a prior quarter.
Line 16. Oregon tax stamps purchased. Report all purchases
of Oregon tax stamps. Purchases must equal the number of
tax stamps reported on the Stamp Purchase Schedule.
Line 21. Difference. Add line 7, plus line 14, minus line 20.
The report is a reconciliation report. No tax or refunds are
due with this report.
Sign and date your return. Don’t use red ink or staple your
check or money order to this return.
Mail this return, including schedules, with your check payable to:
	
Oregon Department of Revenue
	
Special Programs Administration
	
PO Box 14110
	
Salem OR 97309-0910
Keep a copy of your completed return with your records.

Do you have questions or need help?
­www.oregon.gov/dor
questions.dor@​dor.oregon.gov
	General................................ 503-378-4988 or 800-356-4222
	 Tobacco Unit................................................... 503-945-8120
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