Oregon Oregon Unlicensed Cigarette and Little Cigar Monthly Tax Report (Instructions)

Oregon Unlicensed Cigarette and Little Cigar Monthly Tax Report (Instructions)
2023 Form OR-514 Instructions, Oregon Unlicensed Cigarette and Little Cigar Monthly Tax Report, 150-105-013-1
2023

Form OR-514, Oregon Unlicensed Cigarette and
Little Cigar Monthly Tax Report, Instructions
(For unlicensed individual or business)

Due date is the 20th of the month following purchase

General information
Any individual or business who purchased cigarettes or little
cigars over the internet, by phone, by mail order, or any other
source, whether for personal use or resale, is responsible
for paying the tax. If the distributor doesn’t pay the tax, the
consumer or user of the sticks must file a report and remit
the tax due. You must file a separate Form OR-514 for each
month you made purchases. The report is due on or before
the 20th day of the month following receipt of the sticks for
the preceding calendar month. If the 20th falls on a Saturday,
Sunday, or legal holiday, the report is due the next business
day. The report must show the number of sticks received by
the consumer or user in the preceding calendar month. The
tax is $0.1665 per stick, which calculates to $3.33 per package of 20.
What is the applicable law? This publication isn’t a complete
statement of Oregon laws. For more information, refer to
the laws and rules, Oregon Revised Statutes (ORS) 323.005
through 323.865.

Reporting instructions
•	Use a separate Form OR-514 for each month you made
purchases.
•	Use blue or black ink when filling out this form.
•	Enter information in the boxes at the top as follows:
	—	
Month ending: Enter the month when you received the
sticks (January, February, March, etc.).
	—	
Identification number:
	
• SSN or FEIN. If purchases were for personal use,
enter your SSN; enter your FEIN if you’re a business.
•	Enter your name, mailing address, city, state, and ZIP code.
•	Column A. Enter distributor name from whom you purchased cigarettes or little cigars.
•	Column B. Enter the invoice number received with your
shipment.
•	Column C. Enter the invoice date.
•	Column D. Enter total number of cartons ordered from
distributor.
•	Column E. Enter number of packs in each carton.
•	Column F. Enter number of sticks in each pack.
•	Column G. Enter the total of column D × column E × column F.

150-105-013-1 (Rev. 03-28-23)

Example:
D. Number
of cartons

1
2
5

E. Packs
per
carton

x
x
x

10
10
10

F. Sticks
per pack

x
x
x

20
20
20

G. Total
number
of sticks

=
=
=

200
400
1,000

•	Line 1. Enter the total number of untaxed sticks purchased
during the reporting period (add numbers in column G).
•	Line 3. Tax due. Multiply the number of sticks entered on
line 1 by 0.1665.
	 Example:
Total number of sticks

200
400
1,000

Tax per stick

x
x
x

$0.1665
$0.1665
$0.1665

Tax due

=
=
=

$33.30
$66.60
$166.50

•	Line 4. Penalty and interest. A penalty is imposed if you
mail your report and pay the tax after the tax due date.
The report is due by the 20th day of the month following
receipt of the sticks for the preceding calendar month. 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).
•	Line 5. Total due (add lines 3 and 4).
•	Declaration. Sign and date your report, and include your
phone number. Don’t use red ink or staple your check or
money order to this report.
•	Mail this report with your check payable to:	
	 Oregon Department of Revenue
	 Cigarette Tax
	 PO Box 14110
Salem OR 97309-0471
•	Keep a copy of your completed form 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 Compliance Unit........................... 503-947-2560
	Tipline............................................................ 503-947-2106
	 Toll-free tipline............................................. 866-840-2740
Contact us for ADA accommodations or assistance in other
languages.