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Oregon Free Printable 2023 Form OR-511-OUT, Oregon Out-of-state Cigarette Distributor Quarterly Reconciliation Report Instructions, 150-105-057-1 for 2024 Oregon Oregon Out-of-state Cigarette Distributor Quarterly Reconciliation Report (Instructions)

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Oregon Out-of-state Cigarette Distributor Quarterly Reconciliation Report (Instructions)
2023 Form OR-511-OUT, Oregon Out-of-state Cigarette Distributor Quarterly Reconciliation Report Instructions, 150-105-057-1

Form OR-511-O, Oregon Quarterly Tax Report for Cigarette Distributors, Instructions General information 2023 Line instructions 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. Line 1. Packs shipped into Oregon. Report the number of packs shipped into Oregon this quarter. Attach Schedule OR-CIG-C. 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 report. Line 4. Subtract stamped products received. Subtract Oregon-stamped products returned from customers. 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. See schedules A and C 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, or ownership changes Line 5. Add stamped products returned, destroyed, or sold out of state. Add Oregon-stamped products removed from inventory. Include returns to manufacturers, cancelled stamps on packs, sales to non-Oregon customers. Line 6. Total packs stamped. Total lines 1 through 5. Lines 7 through 12. For little cigars: Follow the same instructions as lines 1 through 6. Line 7. Attach Schedule OR-LC-C. 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 19. Difference. Add line 6, plus line 12, minus line 18. 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 Cigarette Tax PO Box 14110 Salem OR 97309-0910 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. Keep a copy of your completed return with your records. License cancellation ­www.oregon.gov/dor questions.dor@dor.‚Äčoregon.gov If you discontinued or sold your business during the quarter, return your license to us after you have notified us in writing. If you sold your business, pro- vide 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. 150-105-057-1 (Rev. 03-28-23) Do you have questions or need help? General................................ 503-378-4988 or 800-356-4222 Tobacco Compliance Unit............................. 503-947-2560 Contact us for ADA accommodations or assistance in other languages.
Extracted from PDF file 2023-oregon-form-or-511-out-instructions.pdf, last modified March 2023

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

Instructions for Oregon Out-of-state Cigarette Distributor Quarterly Reconciliation Report

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

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

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

2023 Form OR-511-OUT, Oregon Out-of-state Cigarette Distributor Quarterly Reconciliation Report Instructions, 150-105-057-1

2022 Form OR-511-OUT (Instructions)

2022 Form OR-511-OUT, Oregon Out-of-state Cigarette Distributor Quarterly Reconciliation Report Instructions, 150-105-057-1


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