Form 150-605-011 Schedule or-1 - Tobacco Products Tax (Except Moist Snuff and Cigars) - Oregon

Form 150-605-011 is a Oregon Department of Revenue form also known as the "Schedule Or-1 - Tobacco Products Tax (except Moist Snuff And Cigars)". The latest edition of the form was released in December 1, 2017 and is available for digital filing.

Download a PDF version of the Form 150-605-011 down below or find it on Oregon Department of Revenue Forms website.

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Clear Form
16371801010000
Schedule OR-1, Tobacco Products Tax (except moist snuff and cigars)
Page ______ of ______
Attach this schedule to:
Form OR-530
Form OR-531
Form OR-532
Name
License number
Social Security number (SSN)
Quarter ending
Account number
Type of schedule (check one)
1A — Untaxed purchases
1B — Credits
RYO tobacco
1C—Sales
products
(see instructions)
Invoice
Purchased from or sold to
Column A
Column B
Column C
Line
Wholesale
Total ounces
Total ounces
No.
price
State
(excluding RYO)
(per brand)
Date
Number
Name
Brand name(s)
1
Balance brought forward .............................................................................................................................
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
Page totals. Provide a grand total on the last page of each schedule .........................................................
20
150-605-011 (Rev. 12-17)
Clear Form
16371801010000
Schedule OR-1, Tobacco Products Tax (except moist snuff and cigars)
Page ______ of ______
Attach this schedule to:
Form OR-530
Form OR-531
Form OR-532
Name
License number
Social Security number (SSN)
Quarter ending
Account number
Type of schedule (check one)
1A — Untaxed purchases
1B — Credits
RYO tobacco
1C—Sales
products
(see instructions)
Invoice
Purchased from or sold to
Column A
Column B
Column C
Line
Wholesale
Total ounces
Total ounces
No.
price
State
(excluding RYO)
(per brand)
Date
Number
Name
Brand name(s)
1
Balance brought forward .............................................................................................................................
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
Page totals. Provide a grand total on the last page of each schedule .........................................................
20
150-605-011 (Rev. 12-17)
Instructions for Schedule OR-1, Oregon Tobacco Products Tax
Introduction
• SSN. Enter your SSN if you are an individual reporting your purchases.
The Oregon tobacco tax return you must file depends on whether you are an
• Quarter ending. Enter the month, day, and the year for the ending date of the
Oregon licensed distributor (Form OR-530), a consumer or other unlicensed
quarter you are reporting (3/31/2018, 6/30/2018, 9/30/2018, or 12/31/2018).
person or business (Form OR-531), or a tobacco manufacturer (Form OR-532).
Using the following instructions, fill in line information to correspond to what
Schedule OR-1, is used with, and attached to, your Oregon quarterly tobacco tax
you are reporting (for example: untaxed purchases, credits, or out-of-state or
return regardless of which return you must file.
exempt sales). Use a single line for each transaction and provide all the informa-
Schedule OR-1 is used to report purchases, related credits, and sales of tobacco
tion requested. Provide a subtotal for each page and a grand total on the last page.
products (except moist snuff, chewing tobacco, and cigars). For each schedule you
Column A
complete, check the box to indicate the type of schedule it represents (for example,
check box 1A if you are using this schedule to report untaxed purchases). Don’t
Enter the wholesale price of the tobacco products purchased, sold, or distributed.
mix reporting of purchases, credits, or sales on a schedule.
Report the column A grand total (last page) on section 1 of your return.
Report purchases, credits, and sales on separate schedules: Report purchases on
Column B
Schedule 1A, credits on Schedule 1B, and sales on Schedule 1C.
Enter the total ounces for each purchase, sale, or distribution of tobacco products
Computer printouts
(except for roll-your-own).
The department will accept computer printouts of tobacco products transactions
Column C—“Roll-your-own” (RYO) tobacco products
in lieu of listing individual purchases, credits, or sales on this schedule. If you
want to submit computer listings, you must also:
The Oregon Tobacco Master Settlement Agreement Law (MSA) defines RYO
tobacco as tobacco that, because of its appearance, type, packaging or labeling, is
1. Use this schedule as a summary sheet for the accompanying printouts. Simply
suitable for use and likely to be offered to, or purchased by, consumers as tobacco
complete the top portion of this schedule. Indicate “see attached” on line 2, and
for making cigarettes.
then enter the total wholesale price of tobacco products on line 20, column A;
the total ounces except for roll-your-own on line 20, column B; and the total
Invoices containing RYO tobacco products require additional reporting. For each
invoice with RYO tobacco products, enter the manufacturer’s name, each brand
MSA-excluded roll-your-own tobacco products on line 20, column D.
name of RYO tobacco, and the total ounces received per brand.
2. Prepare your computer printouts using the same format and columnar sequence
as on this form. If your computer can’t duplicate our format, you should submit
Instructions for untaxed purchase schedules—Schedule 1A
a proposed format for our review. We will let you know if it is satisfactory or
Group all purchases by manufacturer and provide a tobacco products subtotal
what changes will be required.
for each manufacturer. On the last page of a purchase schedule, indicate the total
3. Use paper measuring 8½ × 11 inches.
tobacco products received from all manufacturers.
Instructions for all schedules
Itemize all untaxed tobacco products purchases you received during
In-state filers.
the quarter. This includes all free samples and promotional products you receive.
Use blue or black ink when filling out this schedule. Enter information at the top
It also includes tobacco products you might sell out-of-state.
of the schedule as follows:
Out-of-state filers. Itemize all untaxed tobacco sales into Oregon for the quarter,
• Attach this schedule to. Check the box for the return you must file (Form
including free samples and promotional products.
OR-530, Form OR-531, or Form OR-532).
Line 1. Enter zero or the cumulative balances from line 20 of any previous Sched-
• Page ___ of ___. Fill in the page number and the total number of pages.
ules 1A.
• Name. Fill in the name of your business or your name if this isn’t a business.
Lines 2–19. These lines have different reporting requirements depending on which
return you must file.
• License number. Fill in your Oregon other tobacco products distributor license
if you have one.
150-605-011 (Rev. 12-17)
Instructions for Schedule OR-1, Oregon Tobacco Products Tax (continued)
• Form OR-530 or Form OR-531. If you are a distributor or a consumer, enter the
Line 20. Enter the sum of lines 1 through 19 on each page. Provide a grand total
wholesale price and weight (in ounces) of all the tobacco products shown on
(of all Schedules 1B) on the last page. On line 2 of your Form OR-530, enter the
your purchase invoices, including amounts reflecting shortages or overages.
grand total of the wholesale price from line 20, column A.
If you were shorted merchandise, enter on Schedule 1B to claim a credit. If
Instructions for sales schedules—Schedule 1C (Form OR-530 only)
you receive more merchandise than you ordered, enter the excess amount on
(only for tobacco products you reported, or previously reported, on Schedule 1A)
a separate line of the purchase schedule.
Credit for out-of-state or otherwise exempt sales is reportable in the quarter that
• Form OR-532. If you are a manufacturer, enter the wholesale price and weight
actual physical movement of the tobacco products takes place from a distribu-
(in ounces) of all the tobacco products you distributed in Oregon.
tor’s premises. Group all sales by manufacturer and provide a tobacco products
Line 20. Enter the sum of lines 1 through 19 on each page. Provide a grand total
subtotal for each manufacturer.
(of all Schedules 1A) on the last page. On line 1 of Form OR-530, Form OR-531, or
Itemize all sales of untaxed tobacco products made during the quarter to Oregon
Form OR-532, enter the grand total of the wholesale price from line 20, column A.
licensees or shipped out-of-state. Persons receiving untaxed tobacco products
Instructions for credit schedules—Schedule 1B (Form OR-530 only)
in Oregon must have the appropriate distributor license to purchase untaxed
tobacco products.
(only for tobacco products you reported, or previously reported, on Schedule 1A)
“Credits” include tobacco products that have been purchased but not received
Line 1. Enter zero or the cumulative balances from line 20 of any previous Sched-
ules 1C.
on a licensee’s premises (shortages) and damaged merchandise, whether dis-
covered upon or after receipt. Group all shortages, damaged merchandise, and
Line 2–19. Enter the wholesale price and weight (in ounces) of the tobacco prod-
merchandise returned for credit by manufacturer and provide a tobacco products
ucts eligible for credit as shown on your purchase invoices.
subtotal for each manufacturer. On the last page of a credit schedule, indicate the
Line 20. Enter the sum of lines 1 through 19 on each page. Provide a grand total
total tobacco products shorted, damaged, and returned from all manufacturers.
(of all Schedules 1C) on the last page. On line 3 of your Form OR-530, enter the
Enter tobacco products received from the manufacturer, found to be short shipped,
grand total of the wholesale price from line 20, column A.
lost, or damaged prior to being received from a manufacturer. Shortages discov-
ered before merchandise is received should be noted on papers provided by the
Do you have questions or need help?
carrier.
www.oregon.gov/dor
Line 1. Enter zero or the cumulative balances from line 20 of any previous Sched-
(503) 945-8120 (Tobacco Unit)
ules 1B.
(503) 378-4988 or (800) 356-4222 (general help)
questions.dor@oregon.gov
Line 2–19. Enter the wholesale price and weight (in ounces) of the tobacco prod-
ucts eligible for credit as shown on your purchase invoices.
Contact us for ADA accommodations or assistance in other languages.
150-605-011 (Rev. 12-17)

Download Form 150-605-011 Schedule or-1 - Tobacco Products Tax (Except Moist Snuff and Cigars) - Oregon

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