reglab/statecodes huggingface dataset:
Oregon Administrative Rules › Chapter 150 - DEPARTMENT OF REVENUE › Division 317 - CORPORATION EXCISE TAX ACT OF 1929: RULES AND GENERAL PROVISIONS › Section 150-317-1023 - Unitary Group Designated Reporting Entity

Current through Register Vol. 63, No. 7, July 1, 2024
(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
			 317.116 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.
Oregon Administrative Rules › Chapter 150 - DEPARTMENT OF REVENUE › Division 317 - CORPORATION EXCISE TAX ACT OF 1929: RULES AND GENERAL PROVISIONS › Section 150-317-1025 - Corporate Activity Tax: Election to Exclude Non-U.S. Members from Unitary Group

Current through Register Vol. 63, No. 7, July 1, 2024
(1)
General
			 Rule.
For purposes of the Corporate Activity Tax (CAT), a unitary
			 group is defined asa group of persons with more than 50 percent common
			 ownership, either direct or indirect, that is engaged in business activities
			 that constitute a unitary business. Unitary group members include entities
			 formed in the United States and entities formed outside the United States
			 ("non-U.S. members"). Generally, a unitary group must file a group return that
			 includes all members that are part of the unitary groupunless a modified
			 unitary group election is made pursuant to and sections (2) and (3) of this
			 rule.
(2)
Modified Unitary
			 Group Election.
A unitary groupmay elect to modify unitary group
			 membership to exclude all non-U.S. members from the unitary group that:
(a) have no commercial activity sourced to
			 Oregon under ORS 317A.128; and
(b) haveno commercial activity excluded under
			 ORS 317A.100(1)(b)
			 that would otherwise be sourced to Oregon if it were included in commercial
			 activity, including, but not limited to, ORS
			 317A.100(1)(b)(FF)
			 (receipts from transactions among members of a unitary group).If a unitary
			 group makes an election under section (3), it may not include in the unitary
			 group any non-U.S. member that meets the criteria for exclusion under this
			 section.
Oregon Administrative Rules › Chapter 150 - DEPARTMENT OF REVENUE › Division 317 - CORPORATION EXCISE TAX ACT OF 1929: RULES AND GENERAL PROVISIONS › Section 150-317-1030 - Sourcing Commercial Activity to Oregon from Sales of Tangible Personal Property

Current through Register Vol. 63, No. 7, July 1, 2024
(1)
Definitions
.
(a) "Purchaser
			 within Oregon" includes the ultimate recipient of property if the taxpayer, at
			 the designation of the purchaser, delivers property to the ultimate recipient
			 within Oregon.
(b) "Tangible
			 personal property" means personal property that can be seen, weighed, measured,
			 felt, or touched, or that is in any other manner perceptible to the senses.
			 "Tangible personal property" includes electricity, water, gas, steam, and
			 prewritten computer software.
Oregon Administrative Rules › Chapter 150 - DEPARTMENT OF REVENUE › Division 317 - CORPORATION EXCISE TAX ACT OF 1929: RULES AND GENERAL PROVISIONS › Section 150-317-1040 - Sourcing Commercial Activity to Oregon of Other than Sales of Tangible Personal Property

Current through Register Vol. 63, No. 7, July 1, 2024
1)
General Rule
. Receipts, other than receipts from sale of
			 tangible personal property, are sourced to Oregon under ORS
			 317A.128, section (1)(a), (b),
			 (d), and (e), as described in this rule. This rule does not address sourcing of
			 receipts of financial institutions or insurers as defined in ORS
			 317A.100. In general, the
			 provisions in this rule establish uniform rules for determining whether
			 receipts other than receipts from the sale of tangible personal property are
			 sourced to this state and reasonably approximating the state or states of
			 assignment where the state or states cannot be determined.
(a)
Outline of Topics.
(A) General Rules
(i) Outline of Topics
(ii) Definitions
(iii) General Principles of Application;
			 Contemporaneous Records
(iv) Rules
			 of Reasonable Approximation
Oregon Administrative Rules › Chapter 150 - DEPARTMENT OF REVENUE › Division 317 - CORPORATION EXCISE TAX ACT OF 1929: RULES AND GENERAL PROVISIONS › Section 150-317-1060 - Definition of Insurers' Gross Premiums Receipts

Current through Register Vol. 63, No. 7, July 1, 2024
(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.
Oregon Administrative Rules › Chapter 150 - DEPARTMENT OF REVENUE › Division 317 - CORPORATION EXCISE TAX ACT OF 1929: RULES AND GENERAL PROVISIONS › Section 150-317-1070 - Sourcing of Motor Carrier Transportation Services

Current through Register Vol. 63, No. 7, July 1, 2024
(1)
Definitions
. For
			 purposes of this rule, the following definitions apply:
(a) "Highway" means any road, street, or way,
			 whether on public or private property, open to public travel. "Open to public
			 travel" means that the road section is available, except during scheduled
			 periods, extreme weather or emergency conditions, passable by four-wheel
			 standard passenger cars, and open to the general public for use without
			 restrictive gates, prohibitive signs, or regulation other than restrictions
			 based on size, weight, or class of registration. Toll plazas of public toll
			 roads are not considered restrictive gates.
(b) "Mobile property mile" is the movement of
			 a unit of mobile property a distance of one mile whether loaded or
			 unloaded.
(c) "Mobile property"
			 means all motor vehicles, including trailers, engaged directly in the movement
			 of tangible personal property, other than support vehicles used predominantly
			 in a local capacity.
(d) "Motor
			 carrier" means any person providing motor vehicle transport of persons or
			 property for compensation, or who publicly purports to be willing to provide
			 motor vehicle transport of persons or property for compensation.
(e) "Motor vehicle" means a vehicle, machine,
			 tractor, trailer (including truck trailers transported by rail), or semitrailer
			 propelled or drawn by mechanical power and used on a highway in the
			 transportation of persons or property, or any combination thereof, but does not
			 include a vehicle, locomotive, or car operated only on a rail or rails, or a
			 trolley bus operated by electric power from a fixed overhead wire, furnishing
			 local passenger transportation similar to street-railway service.
Oregon Administrative Rules › Chapter 150 - DEPARTMENT OF REVENUE › Division 317 - CORPORATION EXCISE TAX ACT OF 1929: RULES AND GENERAL PROVISIONS › Section 150-317-1080 - Sourcing of Rail Carrier Transportation Services

Current through Register Vol. 63, No. 7, July 1, 2024
(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.
Oregon Administrative Rules › Chapter 150 - DEPARTMENT OF REVENUE › Division 317 - CORPORATION EXCISE TAX ACT OF 1929: RULES AND GENERAL PROVISIONS › Section 150-317-1090 - Sourcing of Sea Transportation Services

Current through Register Vol. 63, No. 7, July 1, 2024
(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.
Oregon Administrative Rules › Chapter 150 - DEPARTMENT OF REVENUE › Division 317 - CORPORATION EXCISE TAX ACT OF 1929: RULES AND GENERAL PROVISIONS › Section 150-317-1095 - Sourcing of River Transportation Services

Current through Register Vol. 63, No. 7, July 1, 2024
(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.
Oregon Administrative Rules › Chapter 150 - DEPARTMENT OF REVENUE › Division 317 - CORPORATION EXCISE TAX ACT OF 1929: RULES AND GENERAL PROVISIONS › Section 150-317-1120 - Exclusion for subcontracting payments

Current through Register Vol. 63, No. 7, July 1, 2024
(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.
Oregon Administrative Rules › Chapter 150 - DEPARTMENT OF REVENUE › Division 317 - CORPORATION EXCISE TAX ACT OF 1929: RULES AND GENERAL PROVISIONS › Section 150-317-1130 - Property Brought into Oregon

Current through Register Vol. 63, No. 7, July 1, 2024
(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).
Oregon Administrative Rules › Chapter 150 - DEPARTMENT OF REVENUE › Division 317 - CORPORATION EXCISE TAX ACT OF 1929: RULES AND GENERAL PROVISIONS › Section 150-317-1140 - Wholesale Sale of Groceries Exclusion

Current through Register Vol. 63, No. 7, July 1, 2024
(1)
Definitions.
(a) "Processing" means transforming or
			 changing the physical characteristics of an item, including incorporation or
			 consumption of an item as an ingredient or component in the production or
			 manufacture of another item. "Processing" includes activities such as (but not
			 limited to): baking, canning, churning, cooking, concentrating, cutting,
			 dehydrating, drying, extracting, freezing, heating, grinding, mixing,
			 pasteurizing, preserving, or otherwise altering, manufacturing, or producing an
			 item. For purposes of this rule, "processing" does not include activities
			 conducted by a retail store in assembling, cleaning, preparing, storing,
			 handling or displaying groceries for retail sale to the final consumer for home
			 consumption. Retail store activities such as preparing filleted or gutted fish,
			 produce trimming, and processed meat and cheese slicing, are not processing as
			 defined in this rule, provided that such activities are conducted by a retail
			 store as part of the services they offer to their customers.
(b) "Store" for purposes of this rule, refers
			 to the location from which a taxpayer sells goods at retail to the final
			 consumer for home consumption. "Store" includes both physical locations and
			 online storefronts.
(c) "Wholesale
			 sale" is the sale of goods to a purchaser for the purpose of resale without
			 further processing in the regular course of the purchaser's trade or business.
			 A wholesale sale of groceries, for purposes of the exclusion in ORS
			 317A.100(1)(b)(EE),
			 may be determined by using factors such as (but not limited to):
(A) The sale is of grocery items in a
			 quantity usable for resale, or materially in excess of the total quantity of
			 goods that are, on average, purchased by a member of the consuming
			 public.
(B) The items are sold at a
			 discounted price from the fair market value of the items if sold at
			 retail.
(C) The sale is made to
			 another business entity.
Oregon Administrative Rules › Chapter 150 - DEPARTMENT OF REVENUE › Division 317 - CORPORATION EXCISE TAX ACT OF 1929: RULES AND GENERAL PROVISIONS › Section 150-317-1150 - Retail Sale of Groceries Exclusion

Current through Register Vol. 63, No. 7, July 1, 2024
(1)
Definitions.
For
			 purposes of this rule, the following definitions apply:
(a) "Store" means the location from which a
			 taxpayer sells goods at retail to the final consumer for home consumption.
			 "Store" includes both physical locations and online storefronts.
(b) "Consignment" refers to a model whereby
			 groceries sold at retail are owned by one person, but the sale of such products
			 is effected by a separate person which receives a commission or fee from the
			 product owner for their role in effecting the sale.
Oregon Administrative Rules › Chapter 150 - DEPARTMENT OF REVENUE › Division 317 - CORPORATION EXCISE TAX ACT OF 1929: RULES AND GENERAL PROVISIONS › Section 150-317-1160 - Farmer's Sales to Agricultural Cooperatives

Current through Register Vol. 63, No. 7, July 1, 2024
(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 1381 of 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.
Oregon Administrative Rules › Chapter 150 - DEPARTMENT OF REVENUE › Division 317 - CORPORATION EXCISE TAX ACT OF 1929: RULES AND GENERAL PROVISIONS › Section 150-317-1170 - Farming Operations: Clarifying Definitions for Agricultural Commodities, Farming Operations, Out of State Sales Based on Industry Averages

Current through Register Vol. 63, No. 7, July 1, 2024
(1)
(a)
General rule:
A taxpayer
			 that is engaged in a farming operation, as defined in ORS
			 317A.102(1)(c),
			 that sells agricultural commodities to a broker, wholesaler, or processor may
			 demonstrate the amount of the taxpayer's goods sold in this state compared to
			 outside this state, for purposes of determining commercial activity, by:
(A) Obtaining an out-of-state resale
			 certificate as provided in OAR 150-317-1400;
(B) Obtaining a certificate from the broker,
			 wholesaler, or processor receiving an agricultural commodity from the taxpayer
			 that states the percentage of the taxpayer's goods sold in this state compared
			 to outside this state; or
(C) Using
			 an industry average percentage for sales of the agricultural commodity made the
			 previous tax year, based on the most recent information from the United States
			 Department of Agriculture National Agricultural Statistics Service and other
			 sources of sales information.
Oregon Administrative Rules › Chapter 150 - DEPARTMENT OF REVENUE › Division 317 - CORPORATION EXCISE TAX ACT OF 1929: RULES AND GENERAL PROVISIONS › Section 150-317-1180 - Eligible Pharmacy Exclusion

Current through Register Vol. 63, No. 7, July 1, 2024
(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.
Oregon Administrative Rules › Chapter 150 - DEPARTMENT OF REVENUE › Division 317 - CORPORATION EXCISE TAX ACT OF 1929: RULES AND GENERAL PROVISIONS › Section 150-317-1185 - Definition of Precious Metal Dealer

Current through Register Vol. 63, No. 7, July 1, 2024
(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)
Oregon Administrative Rules › Chapter 150 - DEPARTMENT OF REVENUE › Division 317 - CORPORATION EXCISE TAX ACT OF 1929: RULES AND GENERAL PROVISIONS › Section 150-317-1200 - Cost Input or Labor Cost Subtraction

Current through Register Vol. 63, No. 7, July 1, 2024
(1)
			 The subtraction provided in ORS 317A.119 includes all labor costs or cost
			 inputs of a taxpayer, whichever is greater, regardless of the place the labor
			 cost or cost input is incurred, except for cost inputs or labor costs that are
			 attributable to the taxpayer's receipts from an item that is not commercial
			 activity. For purposes of the subtraction, a unitary group, as determined
			 pursuant to ORS 317A.106, must include the labor costs or cost inputs of all
			 members of the unitary group, regardless of where incurred, except for expenses
			 from transactions among members of the group as provided in ORS 317A.119(2)(a)
			 for which receipts are excluded under ORS 317A.106.
(2)
Determining Costs Eligible for
			 Subtraction
. Costs described in ORS 317A.119(2)(a) and (b)
			 ("ineligible costs") are not eligible for subtraction. "Eligible costs" equals
			 35 percent of the greater of the excess of total labor costs over the amount of
			 labor costs that are ineligible costs or the excess of total cost inputs over
			 the amount of cost inputs that are ineligible costs.
(a) If a taxpayer can reasonably determine,
			 from the taxpayer's books and records maintained in the ordinary course of
			 business, how much of its total labor costs or cost inputs are ineligible costs
			 or that it has no ineligible costs, the taxpayer may calculate the subtraction
			 using the appropriate method under section (3), unless otherwise permitted or
			 required under this rule.
Example 1:
South Street operates
				an automotive repair shop. All but an incidental amount of South Street's
				receipts are from commercial activity. South Street's labor costs are greater
				than its cost inputs. All South Street's employees perform their activities
				primarily for the purpose of producing receipts that are included in commercial
				activity. Because South Street can reasonably determine from its books and
				records that all its labor costs are attributable to commercial activity, South
				Street may use the general rule in section (3) of this rule for determining its
				cost subtraction.
(b) A
			 taxpayer who cannot reasonably determine how much of either its total labor
			 costs or cost inputs are ineligible costs based on its books and records may
			 use a reasonable method to approximate eligible costs. The taxpayer must
			 document the approximation method used and retain the documentation in the
			 taxpayer's records. Documentation must be provided to the department upon
			 request. The department may disallow the approximation method used by the
			 taxpayer under this section if the department determines the method does not
			 reasonably approximate the taxpayer's eligible costs.
Oregon Administrative Rules › Chapter 150 - DEPARTMENT OF REVENUE › Division 317 - CORPORATION EXCISE TAX ACT OF 1929: RULES AND GENERAL PROVISIONS › Section 150-317-1220 - Employee Compensation: Labor Cost Subtraction

Current through Register Vol. 63, No. 7, July 1, 2024
(1) Definitions. For purposes of the labor
			 cost subtraction, as calculated under OAR 150-317-1200:
(a) "Employee" has the meaning given that
			 term in OAR 150-316-0255(5). "Employee" does not include:
(A) Partners in a partnership who receive
			 guaranteed payments or distributive income;
(B) Members in a Limited Liability Company
			 (LLC) who receive guaranteed payments or distributive income;
(C) Statutory employees described in the
			 Internal Revenue Code (IRC) section 3121(d)(3); or
(D) Independent contractors, as defined in
			 ORS 670.600.
Oregon Administrative Rules › Chapter 150 - DEPARTMENT OF REVENUE › Division 317 - CORPORATION EXCISE TAX ACT OF 1929: RULES AND GENERAL PROVISIONS › Section 150-317-1300 - Estimated Tax: When Estimated Payments Are Required

Current through Register Vol. 63, No. 7, July 1, 2024
(1) Estimated tax liability means the tax as
			 computed under ORS chapter 317A, less allowable credits.
(2) Every person required to file an Oregon
			 Corporate Activity Tax (CAT) return and expecting to have a tax liability of
			 $5,000 or more must make estimated tax payments. For purposes of determining
			 whether estimated tax liability exceeds $5,000, a credit balance resulting from
			 overpayment of tax for a prior year is not taken into account.
(3) Estimated tax payments are required,
			 regardless of when a taxpayer exceeds $1 million of taxable commercial
			 activity.
(4) Payments are due on
			 the last day of the 4th, 7th, and 10th months of the tax year, and the first
			 month immediately following the end of the tax year.
(5)
Due dates of payments for
			 short-period returns.
If a return is filed for a short period of less
			 than 12 months, estimated tax payments are due as follows:
(a) If the period covered is less than three
			 months, only one payment is required. It is equal to 100 percent of the
			 estimated tax and is payable on the due date of the return.
(b) If the period covered is three months or
			 longer but less than six months, two payments are required. One-half of the
			 estimated tax is due on the last day of the fourth month, and the balance, if
			 any, is due on or before the due date of the tax return, not including
			 extensions.
(c) If the period
			 covered is six months or longer but less than nine months, three payments are
			 required. One-third of the estimated tax is due on the last day of the fourth
			 month, one-third on the last day of the seventh month and the balance, if any,
			 is due on or before the due date of the tax return, not including
			 extensions.
(d) If the period
			 covered is nine months or longer, but less than twelve months, four payments
			 are required. One-fourth of the estimated tax is due on the last day of the
			 fourth month, one-fourth on the last day of the seventh month, one-fourth on
			 the last day of the tenth month, and the balance, if any, on or before the due
			 date of the tax return, not including extensions.
Oregon Administrative Rules › Chapter 150 - DEPARTMENT OF REVENUE › Division 317 - CORPORATION EXCISE TAX ACT OF 1929: RULES AND GENERAL PROVISIONS › Section 150-317-1320 - Estimated Tax: Unitary Groups and Apportioned Returns

Current through Register Vol. 63, No. 7, July 1, 2024
(1) If two or more entities file a single
			 Corporate Activity Tax (CAT) return as a unitary group, as described in ORS
			 317A.100(20),
			 each shall be jointly and severally liable for the filing and payment of the
			 estimated tax liability. Estimated tax payments shall be made on a combined
			 basis.
(2) See OAR 150-317-1310 for
			 an explanation of how to compute an underpayment of estimated tax for entities
			 filing a single CAT return as a unitary group.
(3) Persons that are required to apportion
			 the amount of the cost input or labor cost subtraction under ORS
			 317A.119 between Oregon and
			 other states, are required to use either the current period's actual or the
			 prior full-year's apportionment factor, as calculated under OAR 150-317-1200,
			 to meet the annualization exception to underpayment of estimated taxes. The
			 prior year's apportionment factor may only be used if the prior year's return
			 covered a full 12 months.
Statutory/Other Authority: ORS
				  305.100 &
				  317A.143
Statutes/Other Implemented: ORS
				  314.505,
				  314.525,
				  317A.106,
				  317A.113,
				  317A.137 &
				  317A.149
Oregon Administrative Rules › Chapter 150 - DEPARTMENT OF REVENUE › Division 317 - CORPORATION EXCISE TAX ACT OF 1929: RULES AND GENERAL PROVISIONS › Section 150-317-1330 - Extension of Time to File

Current through Register Vol. 63, No. 7, July 1, 2024
(1)
Definition.
(a) For purposes
			 of this rule, "good cause" means:
(A) Death or
			 serious illness of the taxpayer or a member of the taxpayer's immediate
			 family;
(B) Destruction by fire, a
			 natural disaster, or other casualty of the taxpayer's home, place of business,
			 or records needed to prepare the returns;
(C) Unavoidable and unforeseen absence of the
			 taxpayer from the state that began before the due date of the return;
			 or
(D) Information required to
			 complete the return is not available or is not in the proper form.
Oregon Administrative Rules › Chapter 150 - DEPARTMENT OF REVENUE › Division 317 - CORPORATION EXCISE TAX ACT OF 1929: RULES AND GENERAL PROVISIONS › Section 150-317-1400 - Determining Property Resold Out of State, and Methods of Determining

Current through Register Vol. 63, No. 7, July 1, 2024
(1)
Out-of-State Resale Certificate.
A wholesaler purchasing
			 property for the purpose of resale may, at the time the purchase is made,
			 provide the seller of the property with an out-of-state resale certificate
			 declaring the amount of purchased property that the wholesaler will resell out
			 of Oregon. The out-of-state resale certificate qualifies as the certification
			 required under ORS 317A.100(1)(b)(DD).
			 Any document provided by the wholesaler to the seller at the time of the sale
			 may serve as an out-of-state resale certificate provided that the document
			 contains:
(a) The wholesaler's legal name and
			 Oregon address;
(b) The
			 wholesaler's federal tax identification number;
(c) The date of the purchase;
(d) The total amount of purchased
			 property;
(e) The purchase price
			 paid by the wholesaler;
(f) The
			 dollar amount of purchased property that the wholesaler will resell outside of
			 Oregon; and
(g) The signature of
			 the wholesaler, their authorized representative, or employee, certifying that
			 the person is a wholesaler as that term is defined in ORS
			 317A.100(21).
Oregon Administrative Rules › Chapter 150 - DEPARTMENT OF REVENUE › Division 317 - CORPORATION EXCISE TAX ACT OF 1929: RULES AND GENERAL PROVISIONS › Section 150-317-1410 - Motor Vehicle Resale Certificate - Documentation Required

Current through Register Vol. 63, No. 7, July 1, 2024
(1)
Definition.
For the purposes of this rule, "new vehicle" has
			 the definition given to it in
			 15
			 U.S.C. Section
			 2821(8).
(2) Receipts from the sale or transfer of a
			 motor vehicle between motor vehicle dealers are excluded from commercial
			 activity, provided that the transfer occurs for the purpose of resale and is
			 based on the transferee's need to meet a specific customer's preference or the
			 transfer is of a new vehicle between franchised dealerships.
(3) Motor vehicle dealers excluding receipts
			 from the sale or transfer of a motor vehicle between dealers for resale to meet
			 a specific customer's preference must retain a resale certificate documenting
			 the excluded transaction provided under ORS
			 317A.100(1)(b)(W).
			 A resale certificate is not required for transfers of new vehicles between
			 franchised dealerships.
(4) Any
			 document provided before or at the time the seller bills the purchaser may
			 serve as a resale certificate if it contains the following information:
(a) The seller's name, address, federal
			 identification number, and dealer license number from the appropriate licensing
			 jurisdiction;
(b) The purchaser's
			 name, address, federal identification number, and dealer license number from
			 the appropriate licensing jurisdiction;
(c) A description of the vehicle, including
			 the vehicle identification number, serial number, or other identifying number,
			 and the make, model, and year of the vehicle;
(d) A statement, signed by the purchaser,
			 their employee, or authorized representative, affirming that the vehicle
			 described in the document is purchased or transferred for resale to meet a
			 specific customer's preference; and
(e) The date ownership of the vehicle is
			 transferred.
Oregon Administrative Rules › Chapter 150 - DEPARTMENT OF REVENUE › Division 317 - CORPORATION EXCISE TAX ACT OF 1929: RULES AND GENERAL PROVISIONS › Section 150-317-1420 - Damages Received as the Result of Litigation

Current through Register Vol. 63, No. 7, July 1, 2024
(1) Damages, including settlement proceeds,
			 received by a taxpayer as a result of litigation are commercial activity to the
			 extent they reimburse the taxpayer for transactions and activity during the
			 regular course of the taxpayer's trade or business.
(2) To the extent receipts stem from damages
			 received as the result of litigation and those receipts are in excess of what
			 would have been received had the taxpayer not been involved in litigation, the
			 taxpayer may exclude the amount in excess from its calculation of commercial
			 activity.
(3) Damages not excluded
			 by ORS 317A.100(1)(b)(L)
			 are subject to the corporate activity tax in the year those amounts are
			 realized, regardless of when the litigation was initiated.
(4) All facts and circumstances may be
			 considered to determine if the damages were received as result of litigation.
Example 1:
Widget Co., a business with Oregon
				commercial activity, sues Items Inc. for selling defective equipment in Oregon.
				Widget Co. wins the lawsuit and is awarded $1 million for the cost of the
				defective equipment and $2 million for the loss of business income in Oregon.
				Widget Co. includes the $2 million amount received for the loss of business
				income in its commercial activity.
Example 2:
In the regular course of its business,
				Widget Co. allows other manufacturers to use its patented process in exchange
				for a royalty. Widget Co. discovers that Items Inc. is using its patented
				process without paying the royalty fee. Widget Co. files a lawsuit for patent
				infringement. Widget Co. wins the lawsuit and is awarded compensatory damages
				of $2 million for the loss of business income in Oregon, $500,000 for punitive
				damages, and $60,000 for attorney fees. Widget Co. includes $2 million in its
				commercial activity because that is the amount Items Inc. would have paid in
				royalties. The $500,000 of punitive damages and the $60,000 of attorney fees
				are not included in Widget Co.'s commercial activity because those amounts
				would have never been received, had there not been a lawsuit.
Example 3
: Widget Co. and Items Inc. enter into
				settlement negotiations over Items Inc.'s alleged breach of a contract. As a
				result of the settlement, Items Inc. agrees to pay Widget Co. $1 million for
				the cost of the contract in Oregon and $50,000 as a penalty for the breach of
				contract. Widget Co. includes the $1 million for the breach of contract as
				commercial activity and excludes the $50,000 penalty.
Statutory/Other Authority: ORS
				  305.100 &
				  317A.143
Statutes/Other Implemented: ORS317A.100(1)(b)(L)
Oregon Administrative Rules › Chapter 150 - DEPARTMENT OF REVENUE › Division 317 - CORPORATION EXCISE TAX ACT OF 1929: RULES AND GENERAL PROVISIONS › Section 150-317-1500 - Good Faith Effort

Current through Register Vol. 63, No. 7, July 1, 2024
(1)
Good
			 Faith Effort.
A taxpayer's good faith effort to comply with ORS
			 317A.137(2) is
			 demonstrated by the extent of the taxpayer's efforts to accurately estimate and
			 pay the quarterly installment as required under ORS 317A, and OARs
			 150-317-1300, 150-317-1310, and 150-317-1320.
(a) For tax years beginning on or after
			 January 1, 2020, the following circumstance demonstrates good faith: The
			 taxpayer made a reasonable estimate of the quarterly installment based on
			 information available to the taxpayer at the time the quarterly installment was
			 due.
(b) For the tax year beginning
			 January 1, 2020 and ending before January 1, 2021, the following circumstances
			 demonstrate good faith:
(A) The taxpayer
			 cannot reasonably determine, at the time the quarterly installment is due,
			 whether the taxpayer will have CAT liability for the 2020 tax year, due to the
			 negative impact of COVID-19, after taking into consideration the exclusions and
			 subtractions provided in ORS 317A;
(B) The taxpayer did not have sufficient
			 funds to pay the required installment for the quarter, due to the impact of the
			 COVID-19 pandemic on the taxpayer's business; or
(C) The taxpayer cannot reasonably calculate
			 the required quarterly installment or annual tax liability due to the impact of
			 the COVID-19 pandemic on the taxpayer's business.
Oregon Administrative Rules › Chapter 150 - DEPARTMENT OF REVENUE › Division 318 - CORPORATION INCOME TAX ACT OF 1955: RULES › Section 150-318-0010 - Incorporation by Reference of Rules of ORS Chapters 314, 316 and 317

Current through Register Vol. 63, No. 7, July 1, 2024
So far as they may be pertinent, the rules approved by the
				Department of Revenue pertaining to ORS Chapter 314, Income Taxation generally,
				and to ORS Chapter 317, The Corporation Excise Tax Act of 1929, are
				incorporated herein by reference and made applicable to like sections of ORS
				Chapter 318.
Stat. Auth.: ORS
				  305.100
Stats. Implemented: ORS
				  318.000
Oregon Administrative Rules › Chapter 150 - DEPARTMENT OF REVENUE › Division 318 - CORPORATION INCOME TAX ACT OF 1955: RULES › Section 150-318-0020 - Effective Date of Act

Current through Register Vol. 63, No. 7, July 1, 2024
ORS Chapter 318 became law on August 3, 1955.
Stat. Auth.: ORS
				  305.100
Stats. Implemented: ORS
				  318.010
Oregon Administrative Rules › Chapter 150 - DEPARTMENT OF REVENUE › Division 318 - CORPORATION INCOME TAX ACT OF 1955: RULES › Section 150-318-0030 - Relation of Act to ORS Chapter 317

Current through Register Vol. 63, No. 7, July 1, 2024
If a corporation is "doing business" in Oregon and is therefore
				subject to ORS Chapter 317, The Corporation Excise Tax Act of 1929, the income
				taxed under Chapter 317 is not subject to taxation under ORS Chapter 318. A
				foreign or domestic corporation which is authorized to do business within this
				state, having qualified with the Corporation Commissioner, which is not "doing
				business," but nevertheless receives income ascribable to Oregon, is subject to
				ORS Chapter 318. There is no provision for election as to which Act is
				applicable as to what income; the facts will govern in each
				instance.
Stat. Auth.: ORS
				  305.100
Stats. Implemented: ORS
				  318.020
Oregon Administrative Rules › Chapter 150 - DEPARTMENT OF REVENUE › Division 318 - CORPORATION INCOME TAX ACT OF 1955: RULES › Section 150-318-0040 - Income Subject to Tax Under ORS Chapter 318

Current through Register Vol. 63, No. 7, July 1, 2024
(1) The Oregon Corporation Income Tax is
			 imposed on corporations with income derived from sources within this state. The
			 term "income derived from sources within this state" means income from
			 activities in this state that are insufficient to constitute "doing business."
			 "Doing business" is defined in ORS
			 317.010(4).
(2) Oregon's jurisdiction to tax is limited
			 by the Due Process Clause of the U.S. Constitution, which requires the
			 existence of some minimum connection between the state and the person, property
			 or transaction it seeks to tax. This minimum connection, making income subject
			 to the Oregon income tax, may be satisfied by:
(a) Maintaining tangible or intangible
			 property in Oregon;
(b) Entering
			 into franchising or licensing agreements for use of a franchise or license in
			 Oregon;
(c) Receiving franchise
			 fees or royalties from Oregon sources;
(d) Selling or otherwise disposing of a
			 franchise or license used in Oregon;
(e) Selling or otherwise transferring
			 tangible personal property pursuant to a franchise or license to a franchisee
			 or licensee within the state; or
(f) An isolated sale of real property in this
			 state.
Oregon Administrative Rules › Chapter 150 - DEPARTMENT OF REVENUE › Division 318 - CORPORATION INCOME TAX ACT OF 1955: RULES › Section 150-318-0050 - U.S. Government Obligations

Current through Register Vol. 63, No. 7, July 1, 2024
According to Title 31, United States Code, section
				3124, interest and dividend income from
				obligations of the federal government are exempt from state income tax. Oregon
				Administrative Rule 150-316.680(1)(a) identifies the types of income that
				qualify and do not qualify for a subtraction from Oregon taxable income.
Stat. Auth.: ORS
				  305.100
Stats. Implemented: ORS
				  318.060
Oregon Administrative Rules › Chapter 150 - DEPARTMENT OF REVENUE › Division 320 - PROVISIONS APPLICABLE TO PRIVILEGE TAX › Section 150-320-0012 - Location of Amusement Devices

Current through Register Vol. 63, No. 7, July 1, 2024
(1)
			 For purposes of the increased tax on amusement devices imposed under ORS
			 320.012, the increased tax is
			 imposed for each device present at a location as of the date the applicable net
			 receipts threshold is reached under either ORS
			 320.012(1) or
			 (2).
(2) A video lottery game terminal that is not
			 operating because the terminal has been disabled for consumer play by the
			 Oregon Lottery and that has not been removed by Oregon Lottery from the
			 amusement device operator's premises is not considered "present at a location"
			 for purposes of the increased tax imposed under ORS
			 320.012.
(3) This rule applies to increased taxes that
			 become due on or after April 1, 2020.
Statutory/Other Authority: ORS
				  305.100,
				  320.012 &
				  320.110
Statutes/Other Implemented: ORS
				  320.012
Oregon Administrative Rules › Chapter 150 - DEPARTMENT OF REVENUE › Division 320 - PROVISIONS APPLICABLE TO PRIVILEGE TAX › Section 150-320-0030 - Waiver of Penalty

Current through Register Vol. 63, No. 7, July 1, 2024
The provisions of OAR 150-305-0068 shall be followed to
				determine when the department may waive a penalty charged for failure to file
				or pay tax by the due date.
Statutory/Other Authority: ORS
				  305.100 &
				  320.110
Statutes/Other Implemented: ORS
				  320.075 &
				  320.080
Oregon Administrative Rules › Chapter 150 - DEPARTMENT OF REVENUE › Division 320 - PROVISIONS APPLICABLE TO PRIVILEGE TAX › Section 150-320-0040 - State Lodging Tax

Current through Register Vol. 63, No. 7, July 1, 2024
(1)
			 Definitions. For purposes of ORS
			 320.305 and
			 320.308 and the rules
			 thereunder:
(a) The definitions contained in
			 ORS 320.300 are incorporated herein
			 and made a part of this rule.
(b)
			 "Managing agent" means a person that:
(A)
			 facilitates the rental or sale of transient lodging;
(B) collects the consideration charged for
			 occupancy; and
(C) is responsible
			 for one or more of the following related to transient lodging:
(i) marketing,
(ii) cleaning,
(iii) on-site troubleshooting,
(iv) day-to-day maintenance, or
(v) serving as the point of contact during a
			 guest's stay.
(c) "Nonprofit facility" means a lodging
			 facility that is owned by an IRC 501(c) exempt organization or an organization
			 described in ORS 65.001(31) and
			 that is not operated for profit.
(d) "Transient lodging provider" includes a
			 person who operates a facility, whether in the capacity of owner, managing
			 agent, lessee, sub-lessee, mortgagee in possession, licensee, concessionaire,
			 or any other capacity.
Oregon Administrative Rules › Chapter 150 - DEPARTMENT OF REVENUE › Division 320 - PROVISIONS APPLICABLE TO PRIVILEGE TAX › Section 150-320-0041 - Liability for Unpaid State Lodging Taxes

Current through Register Vol. 63, No. 7, July 1, 2024
(1) For purposes of this rule, "transient
			 lodging tax collector" has the meaning given under ORS
			 320.300 and includes, but is not
			 limited to, an officer, member, or employee of the transient lodging tax
			 collector that provides the sale, service, or furnishing of transient lodging,
			 if, among other duties, that individual has:
(a) Authority to see that the state lodging
			 taxes are paid when due;
(b)
			 Authority to prefer one creditor over another;
(c) Authority to hire and dismiss
			 employees;
(d) Authority to set
			 employees' working conditions and schedules;
(e) Authority to sign or co-sign
			 checks;
(f) Authority to compute
			 and sign state lodging tax returns;
(g) Authority to make fiscal decisions for
			 the business; or
(h) Authority to
			 incur debt on behalf of the business.
Oregon Administrative Rules › Chapter 150 - DEPARTMENT OF REVENUE › Division 320 - PROVISIONS APPLICABLE TO PRIVILEGE TAX › Section 150-320-0060 - Lodging Tax Information Sharing with Local Governments

Current through Register Vol. 63, No. 7, July 1, 2024
(1) The Department of Revenue and units of
			 local government will exchange transient lodging tax information quarterly as
			 authorized in ORS 320.332.
(2)
(a) A
			 unit of local government may receive access to information received by the
			 department under ORS 320.305 to
			 320.340 upon written request.
			 The request must be on the form provided by the department.
(b) By submitting the written request, the
			 unit of local government agrees this is a reciprocal exchange of transient
			 lodging tax information.