justicedao/ipfs_state_laws huggingface dataset:
150-317-0680 Tax Imposed on Unrelated Business Income of Certain Exempt Corporations (1) ORS 317.920 to ORS 317.950 apply to those corporations which earn unrelated business income although normally exempt under ORS 317.080. (2) For purposes of ORS 317.920, the term “unrelated business income” shall have the same meaning as it is given in section 512 of the Internal Revenue Code. (3) Such income shall be reported on an Oregon Corporation Excise Tax Return, Form 20, with a full copy of the Federal Form 990T or other required federal return attached. Statutory/Other Authority: ORS 305.100 Statutes/Other Implemented: ORS 317.920 History: Renumbered from 150-317.920, REV 69-2016, f. 8-15-16, cert. ef. 9-1-16 RD 11-1988, f. 12-19-88, cert. ef. 12-31-88 RD 7-1983, f. 12-20-83, cert. ef. 12-31-83 12-31-77 1959
150-317-1000 Definition of Commercial Activity (1) “Commercial activity” means the fair market value of all amounts realized in the regular course of a taxpayer’s trade or business that meet the “transactional test” in OAR 150-314-0335(5). (2) “Amounts realized” means all items of value received in a trade or business, including but not limited to money, property received, debt forgiven and services rendered. (3) Commercial activity does not include amounts that meet the “functional test” in OAR 150-314-0335(6) unless the amount in question meets the definition of commercial activity pursuant to section (1) of this rule. (4) The definition of commercial activity is not based on or tied to the definition of gross income in IRC section 61. (5) Commercial activity is realized when a taxpayer realizes the amount in question pursuant to the method of accounting used by a taxpayer for federal income tax purposes. [Publications: Contact the Oregon Department of Revenue for information about how to obtain a copy of the publication referred to or incorporated by reference in this rule pursuant to ORS 183.360(2) and ORS 183.355(1)(b).] Statutory/Other Authority: ORS 305.100 & 317A.143 Statutes/Other Implemented: ORS Chapter 317A History: REV 11-2020, adopt filed 06/24/2020, effective 06/28/2020 REV 15-2019, temporary adopt filed 12/30/2019, effective 01/01/2020 through 06/28/2020
150-317-1022 Unitary Group Tax Year (1) Effective Date. The provisions of this rule apply to tax years beginning on or after January 1, 2021. (2) Annual Accounting Period. A taxpayer’s method of accounting for commercial activity, costs inputs and labor costs for a tax year shall be the same as the taxpayer’s method of accounting for federal income tax purposes for the taxpayer’s federal tax year that includes the tax year. For a unitary group: (a) If all members of the unitary group use the same annual accounting period for federal income tax purposes, the unitary group’s tax year is the annual accounting period used by all members for federal income tax purposes under section 441 of the Internal Revenue Code. (b) If the unitary group includes members with different accounting periods and two or more members of the unitary group file a federal consolidated return, the unitary group’s tax year is the annual accounting period of the federal consolidated group under section 441 of the Internal Revenue Code. (c) In all other instances, the unitary group’s tax year is the accounting period used by the unitary group’s designated reporting entity. (3) Members with Different Annual Accounting Periods. (a) If a member’s annual accounting period for federal income tax purposes differs from the annual accounting period of the unitary group, the member will determine the portion of that member’s taxable commercial activity under ORS 317A.100(16) to be included by preparing a separate statement based on federal income tax reporting methods for the member’s accounting period that includes the unitary group’s tax year. The statement must be made available to the department upon request of the department. (b) If the unitary group has more than one federal consolidated group and a consolidated group’s accounting period under section 441 of the Internal Revenue Code differs from the unitary group’s designated reporting entity, the consolidated group will determine the portion of taxable commercial activity under ORS 317A.100(16) to be included by preparing a separate statement based on federal income tax reporting methods for the consolidated group’s accounting period that includes the designated reporting entity’s tax year. The statement must be made available to the department upon request of the department. [ Publications: C ontact the Oregon Department of Revenue for information about how to obtain a copy of the publication referred to or incorporated by reference in this rule pursuant to ORS 183.360(2) and ORS 183.355(1)(b).] Statutory/Other Authority: ORS 305.100, 317A.103 & 317A.143 Statutes/Other Implemented: ORS 317A.103 History: REV 15-2021, adopt filed 12/15/2021, effective 01/01/2022
150-317-1023 Unitary Group Designated Reporting Entity (1) Effective Date. The provisions of this rule apply to tax years beginning on or after January 1, 2021. (2) General Rule. Unitary groups must designate a single member of the unitary group with substantial nexus to this state under ORS 317A.116 and OAR 150-317-1010 as the group’s reporting entity to register, file and pay the corporate activity tax on behalf of the unitary group. (3) Groups with Two or More Federal Consolidated Return Members. If a unitary group has two or more members that file a federal consolidated return, the unitary group may designate any member of the group as the group’s reporting entity that: (a) has substantial nexus to this state under ORS 317A.116 and OAR 150-317-1010; and (b) uses the annual accounting period of the federal consolidated group under section 441 of the Internal Revenue Code. (4) Change in Designated Reporting Entity. The unitary group must change the designated reporting entity if the designated entity no longer meets the applicable provisions of sections (2) or (3) of this rule. If the designated reporting entity merges or consolidates with another entity or changes its name, the unitary group must notify the department of the merger, consolidation, or name change. A unitary group may change the designated reporting entity to another member of the group provided that the member meets the provisions of sections (2) and (3) of this rule. [ Publications: Contact the Oregon Department of Revenue for information about how to obtain a copy of the publication referred to or incorporated by reference in this rule pursuant to ORS 183.360(2) and ORS 183.355(1)(b).] Statutory/Other Authority: ORS 305.100, 317A.106 & 317A.143 Statutes/Other Implemented: ORS 317A.106 History: REV 1-2026, minor correction filed 01/30/2026, effective 01/30/2026 REV 15-2021, adopt filed 12/15/2021, effective 01/01/2022
150-317-1060 Definition of Insurers’ Gross Premiums Receipts (1) For purposes of determining an insurer’s commercial activity subject to the Corporate Activity Tax, “insurance premiums” are the following premiums received by an insurer, unless otherwise excluded under ORS 317A.100: (a) All gross direct life, gross direct accident and health, and gross direct property and casualty insurance premiums written, as reported on the statement of premiums accompanying the annual statement required to be filed with the Director of the Department of Consumer and Business Services under ORS 731.574 that allocate premiums by jurisdiction. (b) The gross amount of surplus lines insurance premiums written on Oregon home state risks, as shown in the report required by ORS 735.465. (2) The Corporate Activity Tax described in ORS 317A.100(1)(a)(C) applies to insurers that meet that definition under ORS 317A.100(10) and that receive the insurance premiums described in section (1) of this administrative rule; for tax year 2020, the provisions in ORS 731.840 do not apply to the Corporate Activity Tax. (3) For tax years beginning on or after January 1, 2021, foreign and alien insurers that are subject to the retaliatory tax imposed under ORS 731.854 and 731.859 are “excluded persons” and are not subject to the Corporate Activity Tax. [ Publications: Contact the Oregon Department of Revenue for information about how to obtain a copy of the publication referred to or incorporated by reference in this rule pursuant to ORS 183.360(2) and ORS 183.355(1)(b).] Statutory/Other Authority: ORS 305.100, 317A.128 & 317A.143 Statutes/Other Implemented: ORS 317A.100 & 317A.128 History: REV 17-2021, amend filed 12/15/2021, effective 01/01/2022 REV 9-2021, adopt filed 06/28/2021, effective 07/01/2021 REV 3-2021, temporary adopt filed 01/27/2021, effective 02/01/2021 through 07/30/2021
150-317-1080 Sourcing of Rail Carrier Transportation Services (1) Definition. For purposes of this rule, “rail carrier” means a person providing railroad transportation of persons or property for compensation. (2) In General . Amounts realized from rail carrier transportation services are sourced to this state if and to the extent the service is delivered to a location in this state. A transportation service is delivered to a location in this state to the extent that the transportation occurs within the borders of the state. (3) The total commercial activity sourced to this state during the tax period from rail carrier transportation services includes: (a) All receipts realized from any rail carrier transportation service which both originates and terminates within this state; and (b) That portion of the receipts realized from each movement or shipment passing through, into, or out of this state as determined by the ratio which the miles traveled by such movement or shipment in this state bears to the total miles traveled by such movement or shipment from points of origin to destination. Per diem and mileage charges that are collected by the taxpayer are excluded from both the numerator and denominator of the ratio. (4) Notwithstanding section (3), receipts sourced to this state may not include receipts from transportation services to the extent sourcing such receipts to this state is prohibited by the Constitution or laws of the United States, including, but not limited to, 49 U.S. Code § 24301(l). Statutory/Other Authority: ORS 305.100, 317A.143 & 317A.143 Statutes/Other Implemented: ORS 317A.128 History: REV 7-2021, adopt filed 06/28/2021, effective 07/01/2021
150-317-1090 Sourcing of Sea Transportation Services (1) Sea transportation services within this rule include the activities of steamship companies substantially engaged in interstate or international commerce which derive receipts within and partly from sources without the state. They do not include the activities of water transportation carriers operating mainly on the Columbia and Willamette Rivers or water transportation carriers operating primarily within Oregon waters. (2) The Oregon commercial activity of a taxpayer carrying on the business of sea transportation services during the tax period must be determined pursuant to ORS 317A.128 except as modified by this rule. (3) Receipts derived from interstate sea transportation services are sourced to this state using a sales factor. The sales factor is a fraction, the denominator of which includes all sales derived from carrying cargo, i.e., passengers, freight, mail, etc., and the sales incidental thereto. In calculating the numerator of the factor, such sales are assigned to this state in the proportion that the voyage time the ship spent within this state during the tax period bears to the total voyage time of the ship during the tax period. Sales from activities incidental to the transportation service, such as income from restaurants, locker rentals, etc., are assigned to the state or country in which the activity is carried on. (a) The term “voyage time” means the time that a ship is in operation for the purpose of transporting cargo, freight, mail, passengers, etc. The time that a ship is in operation includes all sailing time, even though a ship is returning empty or is en route to a port of call to load passengers or cargo, all time in port while loading and unloading, all time awaiting cargo, and all time that the ship is laid up for ordinary repairs, refueling, or provisioning. A ship is not in operation when out of service or during the time that it is laid up for extensive repairs, overhaul, modification, or is in dry dock. (b) The voyage time spent traveling on the Columbia River below mile post 309 is divided equally between Oregon and Washington. For purposes of this rule a vessel is not considered traveling on the Columbia River while remaining at a port even though the vessel moves from one terminal or dock to another within that port. Statutory/Other Authority: ORS 305.100, 317A.128 & 317A.143 Statutes/Other Implemented: ORS 317A.128 History: REV 16-2021, adopt filed 12/15/2021, effective 01/01/2022
150-317-1095 Sourcing of River Transportation Services (1) The Oregon commercial activity of a taxpayer involved in river transportation services during the tax period must be determined pursuant to ORS 317A.128 except as modified by this rule. (2) Receipts derived from interstate river transportation are sourced to this state using a sales factor. The sales factor is a fraction, the denominator of which includes all sales. The numerator of this factor includes all sales not derived from interstate river transportation. The numerator also includes all sales derived from vessels engaged in river transportation between Oregon and other states as is determined by applying the Oregon Interstate Mobile Allocation Formula (IMAF). (3) For purposes of this rule, the Oregon IMAF is the average of two factors. The two factors are the originating and terminating tons factor and the ton-miles factor. For purposes of computing both factors, only mileage and tonnage from those vessels that operate on some portion of a river that constitutes the border between Oregon and other states is included in the computation. For example: The ton-miles generated by vessels operating on the Mississippi River or exclusively on the Willamette River would not be included in the computation. (a) The originating and terminating tons factor is a fraction. The denominator is the total number of tons handled by the vessels engaged in river transportation between Oregon and other states. The numerator is the number of tons assigned to Oregon. The tons attributed to a voyage from one Oregon port to another Oregon port are credited wholly to Oregon. The tons attributed to a voyage between ports in different states are credited equally to the two states. For this purpose, each trip between two ports of call is treated as a separate voyage even though the cargo may be scheduled for later movement to one or more ports. (b) The ton-miles factor is a fraction. The denominator is the total number of ton-miles generated by the vessels engaged in river transportation between Oregon and other states. The numerator of the fraction consists of those ton-miles assignable to Oregon. Ton-miles generated on the Willamette are credited wholly to Oregon. Ton-miles generated on that part of the Columbia above mile 309 are credited wholly to Washington. One-half of those ton-miles generated on the portion of a river that forms the boundary between Oregon and another state are credited to Oregon. Ton-miles are figured by multiplying tons carried for each movement by miles traveled. Statutory/Other Authority: ORS 305.100, 317A.128 & 317A.143 Statutes/Other Implemented: ORS 317A.128 History: REV 16-2021, adopt filed 12/15/2021, effective 01/01/2022
150-317-1120 Exclusion for subcontracting payments (1) Definition. For the purposes of ORS 317A.122, single-family residential construction means the construction of new single-family housing such as single-family detached or semidetached houses and townhouses or row houses where each housing unit: (a) Is separated from the adjacent unit by a ground-to-roof wall; (b) Has no housing units constructed above or below; (c) Does not share heating or air-conditioning systems; and (d) Does not share utilities. (2) Additional allowance. The exclusion defined in ORS 317A.122 is allowed in addition to the subtraction defined in ORS 317A.119. Statutory/Other Authority: ORS 305.100, 317A.122 & 317A.143 Statutes/Other Implemented: ORS 317A.122 History: REV 13-2021, minor correction filed 11/09/2021, effective 11/09/2021 REV 11-2020, adopt filed 06/24/2020, effective 06/28/2020 REV 3-2020, temporary adopt filed 03/04/2020, effective 03/06/2020 through 09/01/2020
150-317-1130 Property Brought into Oregon (1) ORS 317A.109 requires a person or unitary group to include the value of property transferred into Oregon for use in the business of the person or unitary group if: (a) The person or unitary group received the property outside Oregon and transferred it into Oregon for use in the business of the person or unitary group within one year of receiving it outside Oregon, and (b) The receipt of the property outside Oregon and its subsequent transfer into Oregon was intended, in whole or in part, to avoid the Corporate Activity Tax (CAT). (2) A person or unitary group who intended to avoid the CAT must include the fair market value of property transferred into Oregon in their taxable commercial activity for the tax year the property was transferred into Oregon. (3) Section (2) of this rule does not apply to the extent the sale of the property transferred into Oregon is excluded from the definition of commercial activity by law. Example: Unitary group XYZ purchases motor vehicle fuel in Idaho on January 15, 2020 and transfers the motor vehicle fuel to Oregon on January 18, 2020. Unitary group XYZ would not include the fair market value of the motor vehicle fuel in their Oregon commercial activity because commercial activity excludes receipts from the sale of motor vehicle fuel. (4) A person or unitary group should not include in their taxable commercial activity the fair market value of property transferred into Oregon within a year of receipt outside Oregon if the transfer of property into Oregon within a year of receipt outside Oregon was not intended to avoid the CAT in whole or in part. (5) A person or unitary group who omits from commercial activity the fair market value of property transferred into Oregon within a year of receipt outside Oregon is required to include the fair market value upon a showing by the department that the taxpayer intended to avoid the CAT in whole or in part. Statutory/Other Authority: ORS 305.100, 317A.109 & 317A.143 Statutes/Other Implemented: ORS 317A.109 History: REV 11-2020, adopt filed 06/24/2020, effective 06/28/2020 REV 1-2020, temporary adopt filed 01/03/2020, effective 01/03/2020 through 06/28/2020 REV 15-2019, temporary adopt filed 12/30/2019, effective 01/01/2020 through 06/28/2020
150-317-1160 Farmer’s Sales to Agricultural Cooperatives (1) For purposes of the exclusion provided under ORS 317A.100(1)(b)(TT), “farmer’s sales” means a taxpayer’s receipts from the sale of agricultural commodities, livestock, poultry, dairy products, and similar products or by-products produced through agricultural activity, to an agricultural cooperative in Oregon, provided it is a cooperative organization described in section 1381of the Internal Revenue Code. (2) “Farmer’s sales” does not include: (a) receipts of a taxpayer who is not in the trade or business of growing or raising agricultural commodities, livestock, poultry, dairy products, and similar products or by-products produced through agricultural activity; or (b) receipts from the sale of any items that were not produced through activities described in section (1) of this rule. (3) Examples. Example 1: Bravo Farms is in the business of growing and harvesting blackberries, blueberries, and strawberries. Bravo sells 300 bushels of blackberries to PNW Cooperative in Oregon. PNW is an agricultural cooperative organization described in section 1381 of the Internal Revenue Code. Bravo Farms will exclude receipts from the sale of blackberries to PNW Cooperative from Bravo’s commercial activity. Example 2: Tony Lawncare LLC is a multi-national business that sells a variety of consumer lawncare products. Tony Lawncare packages and sells products such as pesticide, fertilizer and grass seed for home lawns, but is not involved in growing or harvesting the grass seed or other products that it sells. Tony Lawncare sells four hundred 12-lb bags of Bermuda grass seed to Cal-Or Supply Cooperative in Oregon. Cal-Or Supply is an agricultural cooperative organization described in section 1381 of the Internal Revenue Code. However, as Tony Lawncare is not in the trade or business of growing or raising agricultural commodities, Tony Lawncare’s receipts from the sale of grass seed to Cal-Or Supply Cooperative are not excludable under ORS 317A.100(1)(b)(TT). Tony Lawncare must include receipts from the sale of grass seed in their commercial activity. Statutory/Other Authority: ORS 305.100 & 317A.143 Statutes/Other Implemented: ORS 317A.100(1)(b)(TT) History: REV 13-2020, adopt filed 07/24/2020, effective 07/29/2020
150-317-1180 Eligible Pharmacy Exclusion (1) Definitions. For purposes of excluding receipts from the sales of prescription drugs from commercial activity, as provided under ORS 317A.123 , the following definitions apply: (a) “Common ownership” has the meaning given that term in Oregon Administrative Rule 150-317-1020 (10). (b) “Caters primarily to veterinary customers” means that a person, or group of persons in the case of a unitary group, receives more than 50 percent of their total gross receipts attributable to prescription drug sales from prescription drug sales to veterinary customers for the taxable year. (c) “Prescription drug” has the meaning given that term in ORS 689.005. (2) This rule is applicable to tax years beginning on or after January 1, 2022 and ending before January 1, 2026. Statutory/Other Authority: ORS 305.100 & 317A.143 Statutes/Other Implemented: ORS 317A.100 & 317A.123 History: REV 10-2024, minor correction filed 06/06/2024, effective 06/06/2024 REV 14-2022, adopt filed 09/29/2022, effective 10/01/2022
150-317-1185 Definition of Precious Metal Dealer (1) A “dealer of precious metal” means a person or business engaged in the business of buying items of precious metal for the purpose of reselling such metal, regardless of its form. Statutory/Other Authority: ORS 305.100 & 317A.143 Statutes/Other Implemented: ORS 317A.100(1)(b)(WW)(i) History: REV 7-2024, adopt filed 02/28/2024, effective 03/01/2024