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Oregon Free Printable 2023 Form OR-514 Instructions, Oregon Unlicensed Cigarette and Little Cigar Monthly Tax Report, 150-105-013-1 for 2024 Oregon Oregon Unlicensed Cigarette and Little Cigar Monthly Tax Report (Instructions)

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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.
Extracted from PDF file 2023-oregon-form-or-514-instructions.pdf, last modified March 2023

More about the Oregon Form OR-514 (Instructions) Individual Income Tax TY 2023

Instructions for Oregon Unlicensed Cigarette and Little Cigar Monthly Tax Report

We last updated the Oregon Unlicensed Cigarette and Little Cigar Monthly Tax Report (Instructions) in January 2024, so this is the latest version of Form OR-514 (Instructions) , fully updated for tax year 2023. You can download or print current or past-year PDFs of Form OR-514 (Instructions) directly from TaxFormFinder. You can print other Oregon tax forms here.

Related Oregon Individual Income Tax Forms:

TaxFormFinder has an additional 50 Oregon income tax forms that you may need, plus all federal income tax forms. These related forms may also be needed with the Oregon Form OR-514 (Instructions) .

Form Code Form Name
Form OR-514 Oregon Unlicensed Cigarette and Little Cigar Monthly Tax Report

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-514 (Instructions) from the Department of Revenue in January 2024.

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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-514 (Instructions)

We have a total of two past-year versions of Form OR-514 (Instructions) in the TaxFormFinder archives, including for the previous tax year. Download past year versions of this tax form as PDFs here:


2023 Form OR-514 (Instructions)

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

2022 Form OR-514 (Instructions)

2022 Form OR-514 Instructions, Oregon Unlicensed Cigarette and Little Cigar Monthly Tax Report, 150-105-013-1


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