The Oregon Ds1 form is a crucial document for reporting the tax on cider and wine shipped directly to residents within the state. This form must be completed monthly by all direct shippers, ensuring compliance with state regulations. Accurate submission is essential to avoid penalties and interest on late payments.
The Oregon Ds1 form, officially known as the Direct Shipper Statement, is an essential document for businesses engaged in shipping cider and wine directly to residents within the state. This form serves multiple purposes, primarily functioning as a tax report that details the quantity and type of alcoholic beverages shipped. It requires the reporting of taxable products, including cider and wine, categorized by alcohol content. Businesses must provide specific information such as their OLCC license number, the month and year of the report, and the physical address of their licensed premises. The form also includes sections for authorized deductions, total taxable distribution, and applicable tax rates. Accurate calculations are vital, as they determine the total tax owed, which includes penalties and interest for late submissions. The Ds1 form must be submitted monthly, with a deadline of the 20th day of the month following the reporting period. Failure to meet this deadline results in penalties and interest charges. Certification by an authorized representative of the business is also required, ensuring the accuracy of the reported information. Understanding the components and requirements of the Oregon Ds1 form is crucial for compliance and effective business operations in the state's alcohol distribution landscape.
DIRECT SHIPPER STATEMENT
Tax Report of Cider and Wine Shipped to Residents Within the State of Oregon
Name
Month of
Year
Address
City
State
OLCC License Number
(A)
(B)
(C)
CIDER
WINE
(Barrels)
14% & UNDER
OVER 14%
(Gallons)
1.
Taxable Product Shipped to Oregon Resident (Schedule 11)
2.
Authorized Deductions (Schedule 12)
3.
Total Taxable Distribution
(Line 1 Minus Line 2)
4.
Rate of Tax
$ 2.60
$ 0.67
$ 0.77
5.
Amount of Tax (Line 3 x 4)
$
6.
TOTAL TAX (Total of Columns A, B, & C - Line 5)
7.
Other Additions (or Deductions)
8.
Penalty - 10% of Delinquent Tax of Late Payment
9.
Interest - 1% of Delinquent Tax per Month or Fraction of a Month
10.
Audit Adjustments - Charges (or Credits)
11. TOTAL TAX, PENALTY and OTHER ITEMS DUE
(Total of Lines 6 through 10) - Enclose Remittance
Certification
I certify that I am the duly appointed and qualified ______________________________ of the ____________________________________________________________
(Official Position)
(Licensee)
and that the foregoing statement, with accompanying schedules, is a full, true, and complete report of cider and wine directly shipped to Oregon residents by said permit holder during the month or period above stated.
(Phone Number)
(Signature)
(Printed Name)
NOTE : Reports for the preceding calendar month are due on or before the 20th day of each month, if not paid a penalty of 10% and interest at the rate of 1% a month or fraction of a month shall be added and collected.
OREGON LIQUOR CONTROL COMMISSION
Mail Reports To:
PRIVILEGE TAX SECTION
PO BOX 22297
MILWAUKIE, OREGON 97269-2297
For O.L.C.C. Accounting Use Only
Control Number
Over
. .
DS1 (Est. 7/07)
Short
INSTRUCTIONS DIRECT SHIPPER STATEMENT
All Direct Shipper transactions must be reported on this Statement.
Name - Trade Name as it appears on your OLCC license
Month - Month report refers to
Year - Year report refers to
Address - Physical address of Licensed Premise (do not enter mailing address)
City & State - City and State of premise physical address
OLCC License Number - OLCC license number of current certificate
Complete the information for each column as needed. Taxable Product shipped into Oregon (Line 1) -Taxable product total from Schedule 11 Authorized Deductions (Line 2) - Authorized deductions totals from Schedule 12 Total Taxable Distribution (Line 3) - Line 1 Minus Line 2
Rate of Tax (Line 4) - Current Rate of tax
Amount of Tax (Line 5) - Line 3 multiplied by Line 4 Total Tax (Line 6) - Total of Columns A, B & C - Line 5
Other Additions (or Deductions) (Line 7) - Adjustments regarding error letters received from OLCC Penalty (Line 8) - Penalty due on late reports or errors
Interest (Line 9) - Interest due on late reports or errors
Audit Adjustments (Line 10) - Audit adjustments as indicated on your audit report
Total Tax, Penalty and Other Items Due (Line 11) - Total of Line 6 to Line 10 - Enclose remittance
Certification - Required declaration of accurate and complete statement
Official Position - Position Title for legal entity (For example, Owner, President, etc.) Licensee - Trade Name of the company as it appears on your OLCC license Phone Number - Number at which licensee can be reached
Signature - Signature of person listed in Official Position Printed Name - Printed name of person listed in Official Position
This report must be completed monthly by all Direct Shippers. The report must be postmarked on or before the 20th of the month following the reporting period. When the 20th falls on a Saturday, Sunday, or a legal holiday, the filing must be postmarked by the U. S. Postal Service no later than the next postal business day.
When reporting Barrels/Gallons, carry the decimal to two places.
Decimals of .005 or larger should be rounded up. Example 12.387 would be reported as 12.39.
Decimals of .004 and lower should be dropped. Example 12.384 would be 12.38.
DS1 Instructions (07/07)
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