Get the free Schedule 4—Tax on Moist Snuff (Definition B) on Units at or Below Floor - oregon

This document is used to report purchases, credits, and sales of moist snuff for Oregon's tobacco tax, specifically detailing the units at or below a certain weight threshold.

How to fill out schedule 4tax on moist

How to fill out Schedule 4—Tax on Moist Snuff (Definition B) on Units at or Below Floor

1. Obtain a copy of Schedule 4—Tax on Moist Snuff (Definition B).
2. Carefully read the instructions and requirements stated at the top of the form.
3. Gather data on the quantity of moist snuff units you possess that are at or below the floor tax rate.
4. Enter the total number of units in the appropriate section of Schedule 4.
5. Calculate the tax based on the applicable rate for units at or below floor.
6. Fill in the tax amount in the designated field on the form.
7. Complete any additional sections that may require your company or personal information.
8. Review the completed form for accuracy and ensure all necessary fields are filled.
9. Submit Schedule 4 along with any required payments by the specified deadline.

Who needs Schedule 4—Tax on Moist Snuff (Definition B) on Units at or Below Floor?

1. Manufacturers of moist snuff products who are liable for taxes on their products.
2. Distributors of moist snuff who manage inventory that falls under the floor tax category.
3. Businesses involved in the sale of moist snuff products subject to federal excise taxes.
4. Individuals or entities reporting the tax on moist snuff as part of their compliance with federal tax regulations.

People Also Ask about

What is the federal tax rate per pound for chewing tobacco after April 1, 2009?

On chewing tobacco, 50.33 cents per pound and a proportionate tax at the like rate on all fractional parts of a pound.

Why is there excise tax on tobacco?

Taxes on Tobacco Help Reduce the Number of Tobacco Users More than 480,000 people die prematurely in the United States annually and another 16 million have a serious illness caused by smoking or exposure to secondhand smoke.

What type of tax is imposed on cigarettes?

Excise taxes are usually levied on the sale and production for sale of tobacco products, resulting in the price offered to buyers being higher relative to the cost of other goods and services.

What is the federal law on tobacco sales?

This legislation (known as “Tobacco 21” or “T21”) became effective immediately, and since then it has been illegal for a retailer to sell any tobacco product, including e-cigarettes, to anyone under 21. The federal minimum age of sale applies to all retail establishments and persons with no exceptions.

What is the federal tax on smokeless tobacco?

Unlike cigarette taxes, which are consistently levied per pack of 20 cigarettes, SLT taxation varies in form. The federal government, since the second quarter of 2009, has imposed specific taxes of $0.03 per ounce on chewing tobacco and $0.09 per ounce on other SLT.

What is the simple definition of excise tax?

Excise tax is an indirect tax on specific goods, services and activities. Federal excise tax is usually imposed on the sale of things like fuel, airline tickets, heavy trucks and highway tractors, indoor tanning, tires, tobacco and other goods and services.

Is there a higher tax on tobacco products?

Progress, But More Work to Do In recent years, almost every state and the federal government have increased tobacco taxes. As of January 1, 2025, the average state cigarette tax is $1.97 per pack.

What is the federal tax on chewing tobacco?

As of 1993, federal taxes on , chewing tobacco, and pipe tobacco are 36, 12, and 67.5 cents per pound, respectively.

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What is Schedule 4—Tax on Moist Snuff (Definition B) on Units at or Below Floor?

Schedule 4—Tax on Moist Snuff (Definition B) on Units at or Below Floor is a tax form used to report and calculate taxes on moist snuff tobacco products that are sold or distributed at or below a specified price threshold, known as the 'floor.'

Who is required to file Schedule 4—Tax on Moist Snuff (Definition B) on Units at or Below Floor?

Manufacturers, distributors, or importers of moist snuff tobacco products who sell or distribute their products at or below the established floor price are required to file Schedule 4.

How to fill out Schedule 4—Tax on Moist Snuff (Definition B) on Units at or Below Floor?

To fill out Schedule 4, report the total units of moist snuff sold or distributed at or below the floor price, calculate the applicable tax based on the current rate, and provide supporting documentation as necessary.

What is the purpose of Schedule 4—Tax on Moist Snuff (Definition B) on Units at or Below Floor?

The purpose of Schedule 4 is to ensure proper taxation of moist snuff products that are sold at lower price points, thereby enforcing tax compliance and collecting revenue for government entities.

What information must be reported on Schedule 4—Tax on Moist Snuff (Definition B) on Units at or Below Floor?

Information that must be reported includes the identity of the manufacturer or distributor, the total number of units sold, the sale price, the tax calculation, and any other relevant details related to the sales of moist snuff at or below the floor.