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Oregon Free Printable 2023 Form 511-IN Instructions, Oregon In-state Cigarette Distributor Quarterly Reconciliation Report, 150-105-051-1 for 2024 Oregon Oregon In-state Cigarette Distributor Quarterly Reconciliation Report (Instructions)

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Oregon In-state Cigarette Distributor Quarterly Reconciliation Report (Instructions)
2023 Form 511-IN Instructions, Oregon In-state Cigarette Distributor Quarterly Reconciliation Report, 150-105-051-1

Form OR-511-IN, Oregon In-state Cigarette Distributor Quarterly Reconciliation Report, Instructions General information Distributors are required by law to file this Oregon tax form to report the number of unstamped cigarettes and little cigars distributed into Oregon each quarter. 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 this form. Note: Cigars weighing more than 3 pounds per thousand are taxable as “Other Tobacco Products,” and are reportable on Oregon Form OR-530, Oregon Quarterly Tax Return for Tobacco Distributors. Who files. Every distributor who holds a license to distribute cigarettes in Oregon must file a report. A report must be filed even if there is no activity during the reporting period. You must include the applicable schedules with the report. The schedules are located on our website. The tax reports are due by the 20th day of the month following the calendar quarter in which the distribution occured. If the 20th falls on a Saturday, Sunday, or legal holiday, the report is due the next business day. What is the applicable law? These instructions are not a complete statement of Oregon laws. For more information, refer to Oregon Revised Statutes (ORS) 323.005 through 323.482. Oregon cigarette tax rate The cigarette tax rate is $0.1665 per stick, or $3.33 per 20-pack. Name/address/ownership changes Immediately notify us in writing when your business is changing 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, return your license to us after notifying us in writing. If you sold your business, provide the name and address of the purchaser. You must file a return for the quarter during which activity ends and report tobacco products transactions until you cease operations. Licenses are not transferable to new ownership, entity, or location and must be returned for cancellation. Return your license to: Tobacco Compliance Unit, Oregon Department of Revenue, PO Box 14630, Salem OR 97309-5050. 150-105-051-1 (Rev. 08-16-22) 2023 Line instructions Line 2. Cigarettes received. Report all cigarettes received from manufacturers. Attach Schedule OR-CIG-A. Line 3. Customer returns. Add all cigarettes received from customers. Include unstamped cigarettes and other-statestamped cigarettes. Don't include Oregon-stamped cigarettes. Line 4. Ending inventory. Subtract the ending inventory of unstamped cigarettes and other-state-stamped cigarettes. Line 5. Total cigarettes distributed. Total lines 1 though 4. Line 6. Tax-exempt distributions. Report all packs that were distributed to non-Oregon customers. Include out-of-state sales, returns to manufacturers, sales to federal exempt facilities, etc. Attach Schedule OR-CIG-C. Line 7. Oregon taxable distribution. Subtract line 6 from line 5. Lines 8 through 14. For little cigars: Follow the same instructions as lines 1 through 7. Line 9. Attach Schedule OR-LC-A. Line 13. Attach Schedule OR-LC-C. Note: Don't report Oregon prestamped cigarettes and little cigars on this report. This includes Oregon-stamped products you received from customers, and products you stamped in a prior quarter. Line 16. Oregon tax stamps purchased. Report all purchases of Oregon tax stamps. Purchases must equal the number of tax stamps reported on the Stamp Purchase Schedule. Line 21. Difference. Add line 7, plus line 14, minus line 20. The report is a reconciliation report. No tax or refunds are due with this report. 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, 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? ­www.oregon.gov/dor questions.dor@​dor.oregon.gov General................................ 503-378-4988 or 800-356-4222 Tobacco Unit................................................... 503-945-8120 Contact us for ADA accommodations or assistance in other languages.
Extracted from PDF file 2023-oregon-form-or-511-in-instructions.pdf, last modified August 2022

More about the Oregon Form OR-511-IN (Instructions) Individual Income Tax TY 2023

Instructions for Oregon In-state Cigarette Distributor Quarterly Reconciliation Report

We last updated the Oregon In-state Cigarette Distributor Quarterly Reconciliation Report (Instructions) in January 2024, so this is the latest version of Form OR-511-IN (Instructions), fully updated for tax year 2023. You can download or print current or past-year PDFs of Form OR-511-IN (Instructions) directly from TaxFormFinder. You can print other Oregon tax forms here.


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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-511-IN (Instructions).

Form Code Form Name
Form OR-511-IN Oregon In-state Cigarette Distributor Quarterly Reconciliation Report
Form OR-511-OUT Oregon Out-of-state Cigarette Distributor Quarterly Reconciliation Report
Form OR-511-OUT (Instructions) Oregon Out-of-state Cigarette Distributor Quarterly Reconciliation Report (Instructions)

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-511-IN (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-511-IN (Instructions)

We have a total of two past-year versions of Form OR-511-IN (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-511-IN (Instructions)

2023 Form 511-IN Instructions, Oregon In-state Cigarette Distributor Quarterly Reconciliation Report, 150-105-051-1

2022 Form OR-511-IN (Instructions)

2022 Form 511-IN Instructions, Oregon In-state Cigarette Distributor Quarterly Reconciliation Report, 150-105-051-1


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