Oregon Oregon Out-of-state Cigarette Distributor Quarterly Reconciliation Report (Instructions)

Tax day has passed, and refunds are being processed! You can still e-file a late tax return here

with TurboTax

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, 150-105-057-1Form 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.oregon.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

Download This Form

Print This Form

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.

eFile your Oregon tax return now

eFiling is easier, faster, and safer than filling out paper tax forms. File your Oregon and Federal tax returns online with TurboTax in minutes. FREE for simple returns, with discounts available for TaxFormFinder users!

File Now with TurboTax

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.

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-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

TaxFormFinder Disclaimer:

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.