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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.",{"@graph":69,"@context":122},[70,84,105],{"@type":71,"itemListElement":72},"BreadcrumbList",[73,77,79,82],{"item":74,"name":75,"@type":76,"position":8},"https://docshare.wps.com","Home","ListItem",{"item":78,"name":9,"@type":76,"position":14},"https://docshare.wps.com/document/",{"item":80,"name":35,"@type":76,"position":81},"https://docshare.wps.com/document/healthcare/",3,{"item":83,"name":65,"@type":76,"position":19},"https://docshare.wps.com/document/schedule-or-6-instructions-for-oregon-quarterly-tobacco-tax-return-rev-12-16/401627/",{"url":83,"name":65,"@type":85,"image":86,"author":91,"headline":65,"publisher":94,"fileFormat":97,"inLanguage":63,"description":67,"dateModified":98,"datePublished":99,"encodingFormat":97,"isAccessibleForFree":100,"interactionStatistic":101},"DigitalDocument",{"url":87,"@type":88,"width":89,"height":90},"https://docshare.wps.com/thumbnails/schedule-or-6-instructions-for-oregon-quarterly-tobacco-tax-return-rev-12-16/401627.png","ImageObject",300,407,{"name":92,"@type":93},"Indoniesian Boy","Person",{"url":74,"name":95,"@type":96},"DocShare","Organization","application/pdf","2026-10-29","2026-09-27",true,{"@type":102,"interactionType":103,"userInteractionCount":34},"InteractionCounter",{"@type":104},"ViewAction",{"@type":106,"mainEntity":107},"FAQPage",[108,114,118],{"name":109,"@type":110,"acceptedAnswer":111},"What forms does Schedule OR-6 attach to for Oregon quarterly tobacco taxes?","Question",{"text":112,"@type":113},"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.","Answer",{"name":115,"@type":110,"acceptedAnswer":116},"How are cigars subject to the $0.50 per-cigar cap determined?",{"text":117,"@type":113},"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.",{"name":119,"@type":110,"acceptedAnswer":120},"Can computer printouts be used instead of listing individual transactions?",{"text":121,"@type":113},"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.","https://schema.org",{"og:url":83,"og:type":124,"og:title":65,"og:site_name":95,"og:description":67},"article",{"robots":126,"canonical":83},"index,follow",{"doc_id":128,"site_id":62},401627,1791244184,{"code":4,"msg":5,"data":131},{"doc_id":128,"user_id":132,"nickname":92,"user_avatar":133,"doc_module":4,"category_id":34,"category_name":35,"doc_title":65,"doc_description":67,"doc_content":134,"file_id":135,"file_url":136,"file_type":137,"file_size":138,"view_count":34,"is_deleted":4,"is_public":8,"is_downloadable":8,"audit_status":8,"page_count":81,"language":139,"language_code":63,"site_id":62,"html_lang":63,"table_of_contents":140,"faqs":141,"seo_title":142,"seo_description":67,"update_tm":143,"read_time":39,"preview_page_count":4},962090760608,"https://ap-avatar.wpscdn.com/davatar_276721f389ce27ea32af1340a28f341c","Clear Form  \nAttach this schedule to:  Form OR-530  Form OR-531  Form OR-532 Page   of    \n\n| Name | License number | Social Security number (SSN) | Business ID number (BIN) | Quarter ending | Account number |\n| --- | --- | --- | --- | --- | --- |\n\nType of schedule (check one)  \n 6A—Untaxed purchases  6B—Credits  6C—Sales  \n\n| Line\u003Cbr>No. | Invoice |  | Purchased from or sold to |  | Brand name(s) |  | Column A\u003Cbr>Wholesale\u003Cbr>price | Column B\u003Cbr>Number of\u003Cbr>single cigars |\n| --- | --- | --- | --- | --- | --- | --- | --- | --- |\n|  | Date | Number | Name | State |  |  |  |  |\n| 1 | Balance brought forward ............................................................................................................................... ............................... |  |  |  |  | |  |  |\n| 2 |  |  |  |  |  |  |  |  |\n| 3 |  |  |  |  |  |  |  |  |\n| 4 |  |  |  |  |  |  |  |  |\n| 5 |  |  |  |  |  |  |  |  |\n| 6 |  |  |  |  |  |  |  |  |\n| 7 |  |  |  |  |  |  |  |  |\n| 8 |  |  |  |  |  |  |  |  |\n| 9 |  |  |  |  |  |  |  |  |\n| 10 |  |  |  |  |  |  |  |  |\n| 11 |  |  |  |  |  |  |  |  |\n| 12 |  |  |  |  |  |  |  |  |\n| 13 |  |  |  |  |  |  |  |  |\n| 14 |  |  |  |  |  |  |  |  |\n| 15 |  |  |  |  |  |  |  |  |\n| 16 |  |  |  |  |  |  |  |  |\n| 17 |  |  |  |  |  |  |  |  |\n| 18 |  |  |  |  |  |  |  |  |\n| 19 |  |  |  |  |  |  |  |  |\n| 20 Page totals. Provide a grand total on the last page of each schedule ..........................................................................................  |  |  |  |  |  |  |  |  |\n\n150-605-015 (Rev. 12-16)  \nIntroduction  \nThe 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.  \nUse 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.  \nComputer printouts  \nWe’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:  \n1. 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.  \n2. 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.  \n3. Use paper measuring 8½ × 11 inches.  \nInstructions for all schedules  \nUse blue or black ink when filling out this schedule. Enter information at the top of the schedule as follows:  \n• Attach this schedule to. Check the box for the return you must file (Form OR-530, Form OR-531, or Form OR-532) .  \n• Page   of   . Fill in the page number and the total number of pages.  \n• Name. Fill in the name of your business or your name if this isn’t a business.  \n• License number. Fill in your Oregon other tobacco products distributor license, if you have one.  \n• SSN. Enter your SSN if you’re an individual reporting your purchases.  \n• BIN. Enter your business identification number (assigned to you by the Oregon Department of Revenue) if you’re a business reporting your purchases.  \n• Quarter ending. Enter the month, day, and the year for the ending date of the quarter you’re reporting (3","cbCaitcK2VHVliji","https://ap.wps.com/l/cbCaitcK2VHVliji","pdf",114313,"English","# Instructions for all schedules\n## Schedule attachment and schedule type selection\n## Computer printouts\n## Entry requirements and fields\n# Column A and Column B reporting\n## Column A: wholesale price\n## Column B: single cigar count\n# Instructions for untaxed purchase schedules—Schedule 6A\n## In-state vs out-of-state filer requirements\n## Line-by-line guidance (Lines 1 and 2–19)\n# Form-specific line reporting\n## OR-530 / OR-531 distributor or consumer reporting\n## OR-532 manufacturer reporting","[{\"question\":\"What forms does Schedule OR-6 attach to for Oregon quarterly tobacco taxes?\",\"answer\":\"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.\"},{\"question\":\"How are cigars subject to the $0.50 per-cigar cap determined?\",\"answer\":\"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.\"},{\"question\":\"Can computer printouts be used instead of listing individual transactions?\",\"answer\":\"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.\"}]","Schedule OR-6 - Instructions for Oregon Quarterly Tobacco Tax Return (Rev. 12-16) | PDF",1790522147]