Oregon Oregon Quarterly Tax Return for Tobacco Distributors

Oregon Quarterly Tax Return for Tobacco Distributors
2023 Form OR-530, Oregon Quarterly Tax Return for Tobacco Distributors, 150-605-004Clear Form
Form

OR-530

08822301010000

2023

Revenue use only
Date received

Oregon Quarterly Tax Return
for Tobacco Distributors

Payment received

Due date is by the last day of January, April, July, and October of each year for the preceding calendar quarter.
Period end date (MM/DD/YYYY) Federal employer ID number (FEIN)

Social security number (SSN)

Oregon license number

Business name (complete if reporting with a FEIN)
First name (complete if reporting with a SSN)

Initial

Last name

DBA/ABN
Address
City

State

Contact person

Contact phone

Amended

New name

ZIP code

New mailing address

Final filer
If final filing, indicate:

No longer sell untaxed tobacco;

No longer in business; or

Sold, merged, or reorganized business

Name of new or merged business
SSN (if no FEIN)

–

FEIN

–

Date of closure or other change (MM/DD/YYYY)

Section 1—All tobacco products tax (excluding moist snuff and cigars)
1. Wholesale price of untaxed tobacco products (Schedule 1A).....................................................1.
2. Wholesale price of tobacco products eligible for credits (Schedule 1B)...............................2.
3. Wholesale price of tobacco products sold into other states (Schedule 1C).........................3.
4. Net wholesale price of untaxed tobacco products (line 1 minus lines 2 and 3)....................4.
5. Tobacco products tax (multiply line 4 by 0.65)..................................................................... 5.

Section 2—Moist snuff (definition A) tax on units at or below floor
6. Number of units (1.2 oz or less) of untaxed moist snuff (definition A) (Schedule 2A)............. 6.
7. Number of units (1.2 oz or less) eligible for credits (Schedule 2B)..........................................7.
8. Number of units (1.2 oz or less) sold into other states (Schedule 2C).................................... 8.
9. Net number of units of untaxed moist snuff (definition A) (line 6 minus lines 7 and 8)..............9.
10. Moist snuff (definition A) tax on units at or below floor (multiply line 9 by $2.17)................10.
Section 3—Moist snuff (definition A) tax on units above floor
11. Ounces of untaxed moist snuff (definition A) (Schedule 3A)................................................ 11.
12. Ounces of moist snuff (definition A) eligible for credits (Schedule 3B) ...............................12.
13. Ounces of moist snuff (definition A) sold into other states (Schedule 3C)..........................13.
14. Net ounces of untaxed moist snuff (definition A) (line 11 minus lines 12 and 13)...................14.
15. Moist snuff (definition A) tax on ounces above floor (multiply line 14 by $1.80)..................15.
Section 4—Moist snuff (definition B) tax on units at or below floor
16. Number of units (1.2 oz or less) of untaxed moist snuff (definition B) (Schedule 4A)..........16.
17. Number of units (1.2 oz or less) eligible for credits (Schedule 4B)....................................... 17.
18. Number of units (1.2 oz or less) sold into other states (Schedule 4C).................................18.
19. Net number of units (1.2 oz or less) untaxed (line 16 minus lines 17 and 18).......................19.
20. Moist snuff (definition B) tax on units at or below floor (multiply line 19 by $2.17)............. 20.
150-605-004 (Rev. 08-16-22, ver. 01)

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08822301020000

Section 5—Moist snuff (definition B) tax on units above floor
21. Ounces of untaxed moist snuff (definition B) (Schedule 5A)...............................................21.
22. Ounces of moist snuff (definition B) eligible for credits (Schedule 5B)................................22.
23. Ounces of moist snuff (definition B) sold into other states (Schedule 5C)..........................23.
24. Net ounces of untaxed moist snuff (definition B) (line 21 minus lines 22 and 23)...............24.
25. Moist snuff (definition B) tax on ounces above floor (multiply line 24 by $1.80)................. 25.
Section 6—Cigar tax on cigars subject to cap (cigars purchased for $1.54 or more each)
26. Number of untaxed cigars (Schedule 6A)............................................................................26.
27. Number of cigars eligible for credits (Schedule 6B) ............................................................ 27.
28. Number of cigars sold into other states (Schedule 6C) ......................................................28.
29. Net number of taxable cigars (line 26 minus lines 27 and 28).............................................29.
30. Tax on cigars subject to cap (multiply line 29 by $1.00)..................................................... 30.
Section 7—Cigar tax on cigars below cap (cigars purchased for less than $1.54 each)
31. Wholesale price of untaxed cigars (Schedule 7A)................................................................31.
32. Wholesale price of cigars eligible for credits (Schedule 7B)................................................32.
33. Wholesale price of cigars sold into other states (Schedule 7C)......................................... 33.
34. Net wholesale price of untaxed cigars (line 31 minus lines 32 and 33).............................. 34.
35. Tax on cigars below cap (multiply line 34 by 0.65).............................................................. 35.
Section 8—Inhalant products tax
6. Wholesale price of untaxed inhalant products (Schedule 8A)............................................ 36.
3
37. Wholesale price of inhalant products eligible for credits (Schedule 8B)............................ 37.
38. Wholesale price of inhalant products sold into other states (Schedule 8C)....................... 38.
39. Net wholesale price of untaxed inhalant products (line 36 minus lines 37 and 38).............39.
40. Inhalant products tax (multiply line 39 by 0.65)....................................................................40.
41. Inhalant products tax credit carryover from section 8 from last quarter............................. 41.
42. Inhalant product tax before discount (line 40 minus line 41)...............................................42.
43. Inhalant credit carryforward. If line 42 is less than $0, enter the amount here.
Carry the credit forward to next quarterly return................................................................ 43.
44. Net tax on inhalant products. If line 42 is more than $0, enter the amount here......... 44.
45. Quarterly inhalant tax discount (multiply line 44 by 0.015)................................................. 45.
46. Inhalant tax due (line 44 minus line 45)............................................................................... 46.
Section 9—Tax summary
47. Tax credit carryover from last quarter for sections 1–7....................................................... 47.
48. Tax on sections 1–7 (add lines 5, 10, 15, 20, 25, 30, 35 and minus line 47)........................ 48.
49. Sections 1–7 tax credit carryforward. If line 48 is less than $0, enter the amount
here. Carry the credit forward to next quarterly return.......................................................49.
50. Tax before discount on sections 1–7. If line 48 is more than $0, enter the amount here....50.
51. Quarterly tax discount for Sections 1–7 (multiply line 50 by 0.015).....................................51.
52. Net tax on Sections 1–7 (Line 50 minus line 51)...................................................................52.
53. Total net quarterly tax due (add line 46 and 52).................................................................. 53.
54. Penalty and/or interest (see instructions).............................................................................54.
55. Total due (add line 53 and line 54)....................................................................................... 55.

Declaration

I declare under the penalties for false swearing [ORS 305.990(4)] that I have examined this document and to the best of
my knowledge it is true, correct, and complete.
Signature
Print name signed above

150-605-004 (Rev. 08-16-22, ver. 01)

Date (MM/DD/YYYY)
Title

Phone

Read the instructions on page 3

Page 2

Instructions for Form OR-530—Oregon Quarterly Tax Return for Tobacco Distributors
General information
Every distributor who holds a license to distribute other
tobacco products in Oregon must file a return. A return
must be filed even if there is no activity during the reporting period. If you’re filing a return to report tax, you must
also include the applicable schedules with the return. See
schedules 1–8 on our website. Products that are taxed as
“Other tobacco products” include cigars, chewing tobacco,
smoking tobacco, shisha, blunt wraps, inhalants, and snuff.
Moist snuff is taxed by weight.
Moist snuff definition A includes any finely cut, ground,
milled, or powdered tobacco product that isn’t intended to
be smoked or placed in the nasal cavity.
Moist snuff definition B includes other products containing tobacco that aren’t intended to be consumed by burning see Oregon Administrative Rule (OAR) 150-323-0310 for
examples.
Inhalant products. As of January 1, 2021, inhalant products
are taxable as “Other Tobacco Products.” An inhalant is a
device that is used to deliver nicotine in the form of a vapor
or aerosol. All substances and components of the inhalant
system are taxable.
Exceptions. Battery chargers and lanyards are not taxable.
Tobacco cessation products approved by the FDA are not
taxable, if they are used solely for the approved therapeutic
purpose. See ORS 323.500(8).
Quarterly returns and schedules are due by the last day of
January, April, July, and October of each year for the preceding calendar quarter.
What is the applicable law? These instructions aren’t a
complete statement of Oregon laws. For more information,
refer to Oregon Revised Statutes (ORS) 323.500 through
323.995.

Oregon tobacco products tax rate
The tobacco products tax rate is 65 percent of the wholesale
sales price on all tobacco products except moist snuff and
cigars. The moist snuff rate is the greater of $1.78 per ounce
for quarters 1 and 2 or $1.80 for quarters 3 and 4 or $2.14 per
retail container for quarters 1 and 2 or $2.17 for quarters
3 and 4. The cigar rate is the and lower of 65 percent of the
wholesale sales price or $1.00 per single cigar.

Name/address/ownership changes
Immediately notify us in writing when your business
undergoes any change to 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, notify us in writing and then return your license to us.
If you sold your business, provide the name and address of
150-605-004 (Rev. 12-27-21, ver. 01)

the purchaser. You must file a return for the quarter during
which you go out of business and report tobacco products
transactions until you cease operations.
Licenses aren’t transferable to new ownership, entity, or
location and must be returned to us for cancellation. Return
your license to: Tobacco Compliance Unit, Oregon Department of Revenue, PO Box 14630, Salem OR 97309-5050.

Line instructions
Out-of-state distributors. Only report your activity in Oregon. For each section on Form OR-530, use the first line to
enter the purchase price of sales into Oregon.
Also, for each section, report all product shipped out of
Oregon on the second and third lines.
Inhalant products: Inhalants products are treated separately from other tobacco products. Report all inhalant
activity on lines 36–46.
Line 41. Inhalant tax credit carryover. If you had an inhalant credit carryforward on your prior quarterly return that
as a positive amount on Line 41.
Line 42. Inhalant product tax before discount. Line 40
minus line 41.
Line 43. Inhalant tax credit carryforward. Enter the
amount from line 42 if less than zero. This inhalant credit
carryforward is to be reported on the next quarterly return
as an inhalant tax carryover.
Line 44. Inhalant product net tax. Enter the amount from
line 42 if more than zero.
Note: You may report a negative amount from line 42 only
if your license has been cancelled and this is your final
return.
Line 45. Inhalant products tax discount. The discount is
also calculated separately for inhalant products. This is the
1.5 percent that the distributor keeps to recover the costs of
reporting and recordkeeping.
Line 46. Inhalant tax due. Line 44 minus line 45. This is
your inhalant tax credit for the quarter. If this is your only
tobacco tax, go to line 53.
Line 47. Tax credit carryover from last quarter for sections
1–7. Report the tax credit carryforward from sections 1–7
from your prior quarterly return.
Line 48. Tax on sections 1–7. Add lines 5, 10, 15, 20, 25, 30,
35 and minus line 47.
Line 49. Tax credit carryforward. Enter the amount from
line 48 if less than zero. This section 1–7 credit carryforward is to be reported on the next quarterly return as a section 1–7 tax carryover.
Line 50. Tax before discount on sections 1–7. Enter the
amount from line 48 if more than zero.
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Note: You may report a negative amount from line 48 only
if your license has been cancelled and this is your final
return.
Line 51. Quarterly tax discount is for sections 1–7. The
discount for section 1–7 product is calculated separate from
inhalant products. This is the 1.5 percent that the distributor
keeps to recover the costs of reporting and recordkeeping.
Line 52. Net tax on sections 1-7. Line 50 minus line 51. This
is the sections 1–7 tax due for this quarter.
Line 53. Total net quarterly tax due. Add the section 1–7
tax due from line 52 and the inhalant products tax from
line 46.

Line 55. Total due. Add lines 53 and 54.
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 1–8, 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?

Line 54. Penalty and interest. A penalty is imposed if you
file your report and pay the tax after the due date.

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

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).

General....................................503-378-4988 or 800-356-4222
Tobacco Unit....................................................... 503-945-8120

150-605-004 (Rev. 12-27-21, ver. 01)

Page 4

Extracted from PDF file 2023-oregon-form-or-530.pdf, last modified July 2020

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More about the Oregon Form OR-530 Individual Income Tax TY 2023

Form OR-530 is used by every licensed distributor of Tobacco in Oregon to file their quarterly returns

We last updated the Oregon Quarterly Tax Return for Tobacco Distributors in January 2024, so this is the latest version of Form OR-530, fully updated for tax year 2023. You can download or print current or past-year PDFs of Form OR-530 directly from TaxFormFinder. You can print other Oregon tax forms here.

Other Oregon Individual Income Tax Forms:

TaxFormFinder has an additional 50 Oregon income tax forms that you may need, plus all federal income tax forms.

Form Code	Form Name
Form OR-40 Instructions	Individual Income Tax Return Instructions for Full-year Residents
Form 40-ESV	Estimated Income Tax Payment Voucher Estimated
Schedule OR-A	Oregon Itemized Deductions
Form 40	Resident Individual Income Tax Return Extension
Form OR-STT-1	Oregon Quarterly Statewide Transit Tax Withholding Return

Download all OR tax forms View all 51 Oregon Income Tax Forms

Form Sources:

Oregon usually releases forms for the current tax year between January and April. We last updated Oregon Form OR-530 from the Department of Revenue in January 2024.

Show Sources >

About the Individual Income Tax

The IRS and most states collect a personal income tax, which is paid throughout the year via tax withholding or estimated income tax payments.

Most taxpayers are required to file a yearly income tax return in April to both the Internal Revenue Service and their state's revenue department, which will result in either a tax refund of excess withheld income or a tax payment if the withholding does not cover the taxpayer's entire liability. Every taxpayer's situation is different - please consult a CPA or licensed tax preparer to ensure that you are filing the correct tax forms!

Historical Past-Year Versions of Oregon Form OR-530

We have a total of two past-year versions of Form OR-530 in the TaxFormFinder archives, including for the previous tax year. Download past year versions of this tax form as PDFs here:

2023 Form OR-530

2023 Form OR-530, Oregon Quarterly Tax Return for Tobacco Distributors, 150-605-004

2022 Form OR-530

2022 Form OR-530, Oregon Quarterly Tax Return for Tobacco Distributors, 150-605-004

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While we do our best to keep our list of Oregon Income Tax Forms up to date and complete, we cannot be held liable for errors or omissions. Is the form on this page out-of-date or not working? Please let us know and we will fix it ASAP.