Oregon Oregon Monthly Tax Report for Nonexempt Cigarettes for Cigarette Manufacturers (Instructions)

Oregon Monthly Tax Report for Nonexempt Cigarettes for Cigarette Manufacturers (Instructions)
2022 Form OR-512, Oregon Monthly Tax Report for Nonexempt Cigarettes for Cigarette Manufacturers Instructions, 150-105-016-1
Form OR-512, Oregon Monthly Tax Report for Nonexempt
Cigarettes for Cigarette / Little Cigar Manufacturers, Instructions
General information
Manufacturers are required by law to file this Oregon tax
report to report the number of unstamped cigarette and little
cigar sticks distributed in Oregon each month.
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 the Cigarette Manufacturer Tax Report.
Note: Cigars weighing more than 3 pounds per thousand
are taxable as “Other Tobacco Products,” and are reportable
on Oregon Form OR-532, Oregon Quarterly Tax Return for
Manufacturers Distributing Nonexempt Tobacco Products.
This tax report and payment of tax are due by the 20th day
of the month following the calendar month in which the
distribution occurred. If the 20th falls on a Saturday, Sunday,
or legal holiday, the report is due the next business day.
What is the applicable law? Oregon Revised Statutes (ORS)
323.080 and 323.335(2).

Instructions
Reporting instructions:
•	Use a separate Form OR-512 for each month you made
purchases.
•	Enter information in the boxes at the top as follows:
○	 Month ending: Enter the month when you received the
sticks (January, February, March, etc.).
○	 Enter your FEIN or SSN, name, mailing address, city,
state, and zip code.
Line 1. Enter the number of sticks distributed in Oregon for
the month reported.

150-105-016-1 (Rev. 03-28-23)

2023

Line 3. Multiply the number of cigarettes distributed by the
tax rate.
Line 4. Penalty and interest. Enter a penalty amount if
applicable. A penalty is imposed if you mail your report
and 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, add an additional penalty of 20 percent of the unpaid
tax (ORS 305.992).
Interest. Interest is charged on any unpaid tax from the due
date until the date payment in full is received. The current
interest rate can be found on our website under Frequently
Asked Questions (FAQ's).
Sign and date your report. Don’t use red ink or staple your
check or money order to this report. Keep a copy of your
return for your records.
Mail this report with your check payable to:
	
	
	
	

Oregon Department of Revenue
Cigarette Tax
PO Box 14110
Salem OR 97309-0471

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 Compliance Unit............................. 503-947-2560
	Tipline.............................................................. 503-947-2106
	 Toll-free tipline............................................... 866-840-2740
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