Oregon Oregon Out-of-state Cigarette Distributor Quarterly Reconciliation Report (Instructions)

Oregon Out-of-state Cigarette Distributor Quarterly Reconciliation Report (Instructions)
2023 Form OR-511-OUT, Oregon Out-of-state Cigarette Distributor Quarterly Reconciliation Report Instructions, 150-105-057-1
Form OR-511-O, Oregon Quarterly Tax Report
for Cigarette Distributors, Instructions
General information

2023

Line instructions

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.

Line 1. Packs shipped into Oregon. Report the number of
packs shipped into Oregon this quarter. Attach Schedule
OR-CIG-C.

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 report.

Line 4. Subtract stamped products received. Subtract
Oregon-stamped products returned from customers.

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. See schedules A and C 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, or ownership changes

Line 5. Add stamped products returned, destroyed, or sold
out of state. Add Oregon-stamped products removed from
inventory. Include returns to manufacturers, cancelled
stamps on packs, sales to non-Oregon customers.
Line 6. Total packs stamped. Total lines 1 through 5.
Lines 7 through 12. For little cigars: Follow the same
instructions as lines 1 through 6.
Line 7. Attach Schedule OR-LC-C.
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 19. Difference. Add line 6, plus line 12, minus line 18.
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
Cigarette Tax
PO Box 14110
Salem OR 97309-0910

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.

Keep a copy of your completed return with your records.

License cancellation

­www.oregon.gov/dor
questions.dor@dor.​oregon.gov

If you discontinued or sold your business during the quarter, return your license to us after you have notified us in
writing. If you sold your business, pro- vide 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.

150-105-057-1 (Rev. 03-28-23)

Do you have questions or need help?

	General................................ 503-378-4988 or 800-356-4222
	 Tobacco Compliance Unit............................. 503-947-2560
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