Free Oregon Ds1 PDF Template

Instructions on Writing Oregon Ds1

Completing the Oregon DS1 form is essential for reporting the shipment of cider and wine to residents within the state. Ensure accuracy and timeliness in your submission to avoid penalties. Follow these steps carefully to fill out the form correctly.

1. Name: Enter the trade name as it appears on your OLCC license.
2. Month: Specify the month for which the report is being filed.
3. Year: Indicate the year for the report.
4. Address: Provide the physical address of the licensed premise (do not use a mailing address).
5. City & State: Fill in the city and state of the physical address.
6. OLCC License Number: Input your OLCC license number.
7. Line 1: Report the total taxable product shipped into Oregon from Schedule 11.
8. Line 2: Enter the total of authorized deductions from Schedule 12.
9. Line 3: Calculate the total taxable distribution by subtracting Line 2 from Line 1.
10. Line 4: Specify the current rate of tax applicable.
11. Line 5: Compute the amount of tax by multiplying Line 3 by Line 4.
12. Line 6: Sum the totals from Columns A, B, and C to get the total tax from Line 5.
13. Line 7: Report any other additions or deductions as necessary.
14. Line 8: Calculate the penalty, which is 10% of any delinquent tax or late payment.
15. Line 9: Determine the interest, which is 1% of any delinquent tax per month or fraction thereof.
16. Line 10: Include any audit adjustments, whether charges or credits.
17. Line 11: Total the amounts from Lines 6 through 10 and enclose your remittance.
18. Certification: Complete the certification section with your official position and the name of the licensee.
19. Phone Number: Provide a contact number for the licensee.
20. Signature: Sign the form as the person listed in the official position.
21. Printed Name: Print the name of the person who signed the form.

Once the form is completed, ensure it is postmarked by the 20th of the month following the reporting period to avoid penalties. If the 20th falls on a weekend or holiday, submit it by the next postal business day. Accuracy is crucial, particularly in reporting quantities; round decimals appropriately as specified.

What is the Oregon DS1 form?

The Oregon DS1 form, known as the Direct Shipper Statement, is a tax report that must be filed by businesses that ship cider and wine directly to residents in Oregon. This form captures essential information about the quantities shipped, taxes owed, and any deductions that may apply. It is a crucial document for compliance with state regulations regarding alcohol distribution.

Who needs to file the Oregon DS1 form?

Any entity that holds an Oregon Liquor Control Commission (OLCC) license and engages in direct shipping of cider and wine to Oregon residents is required to file the DS1 form. This includes wineries, cideries, and other licensed producers who ship their products directly to consumers in the state.

When is the Oregon DS1 form due?

The DS1 form 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 form should be postmarked by the next business day. Timely submission is essential to avoid penalties and interest on late payments.

What information is required on the DS1 form?

The form requires several key pieces of information, including the licensee's name, address, and OLCC license number. Additionally, it asks for details on the quantity of cider and wine shipped, applicable deductions, tax rates, and the total tax owed. Accurate reporting is vital to ensure compliance and avoid potential penalties.

What are the tax rates applied on the DS1 form?

The tax rates for cider and wine shipped into Oregon are specified on the form. As of the latest guidelines, the rates are $2.60 per barrel for cider, $0.67 per gallon for wine under 14% alcohol, and $0.77 per gallon for wine over 14% alcohol. These rates are subject to change, so it's important to verify the current rates when filing.

What happens if the DS1 form is filed late?

If the DS1 form is not filed by the deadline, a penalty of 10% of the delinquent tax amount will be assessed. Additionally, interest at a rate of 1% per month or any fraction of a month will accrue on the unpaid tax. This can lead to significant additional costs if not addressed promptly.

How do I calculate the total tax owed on the DS1 form?

Total tax owed is calculated by first determining the total taxable distribution (which is the taxable product shipped minus any authorized deductions). This amount is then multiplied by the applicable tax rate. The total tax for all categories (cider and wine) is summed to arrive at the final tax amount owed.

What are authorized deductions on the DS1 form?

Authorized deductions refer to specific amounts that can be subtracted from the total taxable product shipped. These deductions are detailed in Schedule 12 of the DS1 form and may include returns, discounts, or any other adjustments that the OLCC allows. It's important to accurately report these deductions to ensure compliance.

What should I do if I make an error on the DS1 form?

If an error is discovered after the form has been submitted, it’s essential to address it promptly. Corrections can be made in the next month's report. Additionally, any necessary audit adjustments should be noted on the form. Keeping accurate records will help in identifying and correcting any discrepancies.

How can I contact the OLCC for questions about the DS1 form?

If you have questions or need clarification regarding the DS1 form, you can contact the Oregon Liquor Control Commission directly. They provide resources and assistance for licensees. It's advisable to reach out well in advance of the filing deadline to ensure you have all the necessary information.

Misconceptions about the Oregon Ds1 form can lead to confusion and errors in reporting. Here are ten common misconceptions, along with clarifications:

1. The Ds1 form is only for wine. The form is also applicable to cider, which must be reported alongside wine shipments.
2. All shipments to Oregon residents are taxable. Not all shipments are taxable; authorized deductions can reduce the taxable amount reported.
3. Penalties are only applied for late submissions. Penalties may also apply for errors in the report, not just for tardiness.
4. Interest on delinquent taxes is a one-time charge. Interest accumulates monthly, at a rate of 1% for each month or fraction of a month the tax remains unpaid.
5. The report is due annually. In fact, the report must be submitted monthly, with specific deadlines for each month.
6. Only the total tax amount needs to be reported. Each component of the tax calculation must be reported in detail, including deductions and adjustments.
7. Physical address and mailing address can be the same. The form specifically requires the physical address of the licensed premise, not the mailing address.
8. Rounding rules for barrels/gallons are flexible. The rounding rules are strict; decimals must be carried to two places and rounded according to specified guidelines.
9. Certification is optional. The certification section is mandatory, requiring the signature and printed name of the authorized individual.
10. Reports can be submitted electronically. Currently, the reports must be mailed to the specified address; electronic submissions are not permitted.

Understanding these misconceptions can help ensure compliance with Oregon's reporting requirements and avoid unnecessary penalties or interest charges.

The Oregon DS1 form is similar to the California ABC-221 form, which is used for reporting the direct shipment of alcoholic beverages to consumers in California. Both forms require detailed information about the quantity and type of alcoholic beverages shipped, including specific tax calculations based on the volume of product. Additionally, both forms emphasize the importance of timely submission to avoid penalties and interest on late payments. This shared focus on compliance with state regulations underscores the importance of accurate reporting in the alcohol distribution industry.

Another document that shares similarities with the Oregon DS1 form is the New York State Alcoholic Beverage Control (ABC) form. Like the DS1, this form is used by direct shippers to report shipments of alcoholic beverages to residents. Both documents require the reporting of taxable products, deductions, and the calculation of taxes owed. Additionally, they both include certification sections where the individual responsible for the report must affirm its accuracy, ensuring accountability within the industry.

The Texas TABC Report of Direct Shipments is also comparable to the Oregon DS1 form. This Texas report requires direct shippers to detail the amount of alcohol shipped to Texas residents, including tax calculations similar to those found on the DS1. Both forms necessitate a breakdown of taxable products and authorized deductions, providing a clear framework for reporting. Timeliness is a critical aspect of both reports, with penalties imposed for late submissions, reinforcing the need for diligence in compliance.

The Florida Division of Alcoholic Beverages and Tobacco (ABT) Direct Shipment Report bears resemblance to the Oregon DS1 form as well. This report serves a similar purpose, requiring direct shippers to document their shipments to Florida residents. Both forms include sections for tax calculations and adjustments, ensuring that all financial aspects are accurately reported. Furthermore, both emphasize the importance of certification by the responsible party, promoting transparency in the reporting process.

In addition, the Massachusetts Direct Shipment of Alcohol Report is akin to the Oregon DS1 form. This report mandates that direct shippers provide detailed information about the alcohol shipped, including quantities and types. Tax calculations are a key component of both forms, as they require shippers to determine the amount owed based on their shipments. Both documents also include provisions for penalties and interest on late submissions, highlighting the importance of timely reporting to avoid additional financial burdens.

When dealing with sensitive information related to direct shipments of alcoholic beverages, creating a thorough agreement is crucial. A Georgia Non-disclosure Agreement form effectively safeguards confidential details shared between parties, ensuring that sensitive information is handled appropriately. This is particularly important in the alcohol distribution industry, where compliance with regulations is essential. For those looking to establish a non-disclosure contract, resources like All Georgia Forms can provide helpful templates and guidance.

The Washington State Direct Wine Shipper Report is another document similar to the Oregon DS1 form. This report requires wineries to report the quantities of wine shipped directly to consumers in Washington. Like the DS1, it includes tax calculations based on the volume of wine shipped and allows for authorized deductions. Both forms emphasize the importance of accurate reporting and timely submission, with penalties for late filings to encourage compliance with state regulations.

Finally, the Colorado Direct Shipment of Alcohol Report shares common features with the Oregon DS1 form. This report requires direct shippers to detail their shipments to Colorado residents, including tax calculations and any applicable deductions. Both forms necessitate a certification by the responsible party, ensuring that the information provided is complete and accurate. The emphasis on compliance and timely reporting in both documents reflects the regulatory framework governing alcohol distribution in their respective states.

When filling out the Oregon DS1 form, it is essential to adhere to specific guidelines to ensure accuracy and compliance. Below is a list of things you should and shouldn't do:

• Do provide accurate information regarding your business name and OLCC license number.
• Do ensure that the physical address of your licensed premise is correctly listed.
• Do calculate the total taxable distribution carefully, subtracting authorized deductions from the taxable product shipped.
• Do submit the report by the 20th of each month to avoid penalties and interest.
• Do round your figures correctly when reporting barrels and gallons, following the specified rounding rules.
• Don't use your mailing address instead of your physical address on the form.
• Don't forget to sign and print your name, along with your official position, as this certifies the accuracy of the report.

By following these guidelines, you can help ensure that your submission is complete and compliant with Oregon regulations.