Schedule OR-6 - Instructions for Oregon Quarterly Tobacco Tax Return (Rev. 12-16)

Sep 27, 2026

Instructions for completing Schedule OR-6, the attachment used with Oregon quarterly tobacco tax returns. The schedule is used to report purchases, related credits, and sales of cigars subject to the $0.50 per-cigar cap, depending on the filer type and the specific form OR-530, OR-531, or OR-532. Guidance covers required schedule type selection, computer printout submission rules, paper and ink requirements, and step-by-step line and column reporting, including subtotals and page totals.

LanguageEnglish

CategoryHealthcare

FormatPDF

Pages3

Reading Time8 min

AccessFree to download

Instructions for all schedules

Schedule attachment and schedule type selection

Computer printouts

Entry requirements and fields

Column A and Column B reporting

Column A: wholesale price

Column B: single cigar count

Instructions for untaxed purchase schedules—Schedule 6A

In-state vs out-of-state filer requirements

Line-by-line guidance (Lines 1 and 2–19)

Form-specific line reporting

OR-530 / OR-531 distributor or consumer reporting

OR-532 manufacturer reporting

Clear Form Attach this schedule to: Form OR-530 Form OR-531 Form OR-532 Page of | Name | License number | Social Security number (SSN) | Business ID number (BIN) | Quarter ending | Account number | | --- | --- | --- | --- | --- | --- | Type of schedule (check one) 6A—Untaxed purchases 6B—Credits 6C—Sales | Line
No. | Invoice | | Purchased from or sold to | | Brand name(s) | | Column A
Wholesale
price | Column B
Number of
single cigars | | --- | --- | --- | --- | --- | --- | --- | --- | --- | | | Date | Number | Name | State | | | | | | 1 | Balance brought forward ............................................................................................................................... ............................... | | | | | | | | | 2 | | | | | | | | | | 3 | | | | | | | | | | 4 | | | | | | | | | | 5 | | | | | | | | | | 6 | | | | | | | | | | 7 | | | | | | | | | | 8 | | | | | | | | | | 9 | | | | | | | | | | 10 | | | | | | | | | | 11 | | | | | | | | | | 12 | | | | | | | | | | 13 | | | | | | | | | | 14 | | | | | | | | | | 15 | | | | | | | | | | 16 | | | | | | | | | | 17 | | | | | | | | | | 18 | | | | | | | | | | 19 | | | | | | | | | | 20 Page totals. Provide a grand total on the last page of each schedule .......................................................................................... | | | | | | | | | 150-605-015 (Rev. 12-16) Introduction The Oregon tobacco tax return you must file depends on whether you are an Oregon licensed distributor (Form OR-530), a consumer or other unlicensed person or business (Form OR-531), or a tobacco manufacturer (Form OR-532) . Schedule OR-6 is used with, and attached to, your Oregon quarterly tobacco tax return regardless of which return you must file. An individual cigar is subject to the $0.50 cap if it cost $0.77 or more. Use Schedule OR-6 to report purchases, related credits, and sales of cigars subject to the $0.50 per cigar cap (cigar). On each form you use, check the box indicating the type of schedule it represents (for example: check box 6A if you are using the form to report untaxed purchases) . Don’t report purchases, credits, or sales on the same schedule. Computer printouts We’ll accept computer printouts of cigar transactions in lieu of listing individual purchases, credits, or sales on this schedule. If you want to submit computer printouts, you must also: 1. Use this form as a summary sheet for the accompanying printouts. Complete the top portion of this schedule. Write “see attached” on line 2, then enter the wholesale price of cigars on line 20, column A, and the total number of single cigars on line 20, column B. 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 a proposed format for our review. We’ll let you know if it’s satisfactory or what changes you must make. 3. Use paper measuring 8½ × 11 inches. Instructions for all schedules Use blue or black ink when filling out this schedule. Enter information at the top of the schedule as follows: • Attach this schedule to. Check the box for the return you must file (Form OR-530, Form OR-531, or Form OR-532) . • Page of . Fill in the page number and the total number of pages. • Name. Fill in the name of your business or your name if this isn’t a business. • License number. Fill in your Oregon other tobacco products distributor license, if you have one. • SSN. Enter your SSN if you’re an individual reporting your purchases. • BIN. Enter your business identification number (assigned to you by the Oregon Department of Revenue) if you’re a business reporting your purchases. • Quarter ending. Enter the month, day, and the year for the ending date of the quarter you’re reporting (3

FAQs

What forms does Schedule OR-6 attach to for Oregon quarterly tobacco taxes?

Schedule OR-6 is attached to Oregon quarterly tobacco tax returns regardless of which return you file. It connects to Form OR-530 for Oregon licensed distributors, Form OR-531 for certain unlicensed persons or businesses, or Form OR-532 for tobacco manufacturers.

How are cigars subject to the $0.50 per-cigar cap determined?

An individual cigar is subject to the $0.50 cap if it cost $0.77 or more. Schedule OR-6 is used to report relevant purchases, credits, and sales for those capped cigars.

Can computer printouts be used instead of listing individual transactions?

Yes. Computer printouts are accepted if Schedule OR-6 is completed as a summary sheet and the printouts match the same format and column sequence. The instructions also require using paper measuring 8½ × 11 inches.

Sep 27, 2026

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