Content Overview
The Oregon Ds1 form serves as a crucial tool for direct shippers of cider and wine, ensuring compliance with state regulations while facilitating the collection of applicable taxes. This monthly report is required for all businesses holding an OLCC license that ship these beverages directly to residents within Oregon. The form captures essential details such as the name of the licensee, the month and year of reporting, and the physical address of the licensed premises. It breaks down the taxable products shipped, allowing shippers to report both cider and wine in separate columns. Notably, the form includes sections for authorized deductions, total taxable distributions, and the calculation of tax owed based on specific rates for different types of wine. Timeliness is paramount; reports must be submitted by the 20th of the month following the reporting period, or penalties and interest may accrue. The certification section requires the signature of an authorized representative, affirming the accuracy and completeness of the report. Understanding the intricacies of the Ds1 form is vital for compliance and can help avoid unnecessary penalties, making it essential for all direct shippers operating in Oregon.
Similar forms
- IRS Form 720: This form is used to report and pay federal excise taxes on certain goods, similar to how the Oregon Ds1 form reports taxes on cider and wine shipped to residents.
- California Alcoholic Beverage Tax Report: This report is required for businesses selling alcohol in California, detailing sales and taxes owed, much like the Oregon Ds1.
- Texas Alcoholic Beverage Commission Report: Similar to the Ds1, this report tracks the distribution and sales of alcoholic beverages, ensuring compliance with state tax laws.
- New York State Alcohol Tax Return: This document reports the sale of alcoholic beverages and calculates taxes owed, paralleling the tax calculation process in the Ds1 form.
- Washington State Direct Ship Wine Report: This report is for wineries shipping directly to consumers, detailing sales and taxes, akin to the Oregon Ds1's purpose.
- Florida Beverage License Annual Report: This report includes sales data and tax information for beverage license holders, similar to the monthly reporting required by the Ds1.
- Massachusetts Alcohol Tax Return: This form requires businesses to report their alcohol sales and taxes, mirroring the structure of the Oregon Ds1.
- Colorado Sales Tax Return: While focused on sales tax, it serves a similar function in reporting taxable sales, much like the Ds1 for alcohol.
- Virginia Alcoholic Beverage Control Report: This report tracks sales and taxes for alcoholic beverages, similar to the Oregon Ds1's tax reporting requirements.
- Motor Vehicle Bill of Sale: For those engaging in vehicle ownership transfers, refer to the essential guide to the Motor Vehicle Bill of Sale to ensure all legal requirements are met.
- Illinois Liquor Tax Return: This document reports liquor sales and calculates taxes owed, paralleling the tax structure found in the Oregon Ds1.
Preview - Oregon Ds1 Form
DIRECT SHIPPER STATEMENT
Tax Report of Cider and Wine Shipped to Residents Within the State of Oregon
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Year
Address |
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OLCC License Number |
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(A) |
(B) |
(C) |
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CIDER |
WINE |
WINE |
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(Barrels) |
14% & UNDER |
OVER 14% |
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(Gallons) |
(Gallons) |
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1. |
Taxable Product Shipped to Oregon Resident (Schedule 11) |
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Authorized Deductions (Schedule 12) |
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Total Taxable Distribution |
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(Line 1 Minus Line 2) |
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4. |
Rate of Tax |
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$ 2.60 |
$ 0.67 |
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$ 0.77 |
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Amount of Tax (Line 3 x 4) |
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TOTAL TAX (Total of Columns A, B, & C - Line 5) |
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Other Additions (or Deductions) |
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$ |
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Penalty - 10% of Delinquent Tax of Late Payment |
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$ |
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Interest - 1% of Delinquent Tax per Month or Fraction of a Month |
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Audit Adjustments - Charges (or Credits) |
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$ |
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11. TOTAL TAX, PENALTY and OTHER ITEMS DUE |
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(Total of Lines 6 through 10) - Enclose Remittance |
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Certification |
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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 |
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PO BOX 22297 |
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MILWAUKIE, OREGON |
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For O.L.C.C. Accounting Use Only |
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Control Number |
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Over |
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DS1 (Est. 7/07) |
Short |
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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)
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)
Key takeaways
- Monthly Reporting Requirement: All direct shippers must complete and submit the Oregon Ds1 form every month, ensuring it is postmarked by the 20th of the following month.
- Accurate Product Information: Line 1 requires the total taxable product shipped into Oregon, which should be sourced from Schedule 11.
- Deductions Matter: Authorized deductions, reported in Line 2, must be accurately calculated based on Schedule 12 to ensure compliance.
- Tax Calculations: The amount of tax owed is calculated by multiplying the total taxable distribution (Line 3) by the applicable tax rate (Line 4).
- Penalties for Late Submission: Failing to submit the form on time incurs a penalty of 10% of the delinquent tax, plus interest at 1% per month.
- Certification Requirement: The form must be certified by an authorized individual, confirming that the information provided is complete and accurate.
- Audit Adjustments: Any necessary adjustments from audits should be reported in Line 10 to ensure that all figures are correct.
- Proper Mailing: Send the completed form to the Privilege Tax Section at the specified address to avoid any processing delays.
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File Details
| Fact Name | Description |
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| Purpose | The Oregon DS1 form is used by direct shippers to report the tax on cider and wine shipped to residents in Oregon. |
| Filing Deadline | Reports must be submitted by the 20th of each month for the previous month’s shipments. If the 20th falls on a weekend or holiday, the report is due the next business day. |
| Governing Law | The form is governed by the Oregon Liquor Control Commission regulations, specifically related to the taxation of alcoholic beverages. |
| Penalties for Late Filing | A penalty of 10% and interest of 1% per month will be applied to delinquent taxes if the report is not filed on time. |
Documents used along the form
The Oregon Ds1 form is a crucial document for direct shippers of cider and wine, ensuring compliance with state tax regulations. Several other forms and documents often accompany the Ds1 form to facilitate proper reporting and compliance. Below are four commonly used documents.
- Schedule 11: This schedule details the taxable products shipped to Oregon residents. It includes specific information about the quantity of cider and wine shipped, categorized by alcohol content. Accurate completion of this schedule is essential for calculating the total taxable distribution.
- Aaa International Driving Permit Application: For travelers needing to drive legally abroad, the Aaa International Driving Permit Application form is essential, as it facilitates understanding of local driving regulations.
- Schedule 12: This schedule outlines the authorized deductions that a direct shipper can claim. Deductions may include returns, discounts, or any other allowances that reduce the taxable amount. Proper documentation of these deductions is necessary to ensure compliance and avoid penalties.
- Audit Report: An audit report may be generated by the Oregon Liquor Control Commission (OLCC) following a review of a shipper's records. This report can highlight any discrepancies or required adjustments in reported shipments and taxes owed. It serves as a tool for both the shipper and the OLCC to ensure accuracy in reporting.
- Remittance Form: A remittance form is used to submit payment for the taxes owed as calculated on the Ds1 form. This form typically accompanies the Ds1 when submitted, ensuring that the payment is properly attributed to the correct reporting period.
These documents play a vital role in the reporting process for direct shippers in Oregon. Accurate completion and timely submission of the Ds1 form and its accompanying documents help maintain compliance with state regulations and avoid potential penalties.