Oregon Oregon Quarterly Tax Return for Tobacco Distributors

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Oregon Quarterly Tax Return for Tobacco Distributors
2024 Form OR-530, Oregon Quarterly Tax Return for Tobacco Distributors, 150-605-004Clear Form
Form

08822201010000

OR-530

2024

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

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

/

/

Section 1—All tobacco products tax (excluding moist snuff, cigars, and inhalant products)
	 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 for quarters 1 and 2 or $2.24 for quarters 3 and 4)....................................................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 for quarters 1 and 2 or $1.86 for quarters 3 and 4)....................................................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.
150-605-004 (Rev. 11-30-23, ver. 01)	

Pag

08822201020000

	20.	 Moist snuff (definition B) tax on units at or below floor (multiply line 19 by
$2.17 for quarters 1 and 2 or $2.24 for quarters 3 and 4)................................................... 20.
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 for quarters 1 and 2 or $1.86 for quarters 3 and 4)................................................... 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
	36.	 Wholesale price of untaxed inhalant products (Schedule 8A)............................................ 36.
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. 11-30-23, ver. 01)	

Date
Title

Phone

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Extracted from PDF file 2024-oregon-form-or-530.pdf, last modified July 2020

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More about the Oregon Form OR-530 Individual Income Tax TY 2024

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 2025, so this is the latest version of Form OR-530, fully updated for tax year 2024. 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.

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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-STT-1	Oregon Quarterly Statewide Transit Tax Withholding Return
Form OR-40 Instructions	Individual Income Tax Return Instructions for Full-year Residents
Form SPS	Severance Pay Subtraction (OBSOLETE)
Form PCR	Personal Income Tax Protective Claim for Refund
Form WFC-DP	Verification of Disabled Parent or Guardian for Oregon Working Family Child Care Credit Tax Credit

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 2025.

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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 three 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:

2024 Form OR-530

2024 Form OR-530, Oregon Quarterly Tax Return for Tobacco Distributors, 150-605-004

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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