Chapter 317A — Chapter 317A
23 sections in this chapter.
ORS 317A.100 As used in ORS 317A.100 to 317A.158
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(1)(a) “Commercial activity” means: (A) The total amount realized by a person, arising from transactions and activity in the regular course of the person’s trade or business, without deduction for expenses incurred by the trade or business; (B) If received by a financial institut…
ORS 317A.102 Determination of commercial activity of taxpayer engaged in farming operation. (1) As used in this section
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(a)(A) “Agricultural commodity” includes all agricultural, horticultural, viticultural and vegetable products produced in this state, including bees and honey. (B) “Agricultural commodity” does not include timber or timber products. (b) “Broker” means any person, other than a dea…
ORS 317A.103 Accounting methods. (1) A taxpayer’s method of accounting for commercial activity, cost 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. If a taxpayer’s method of accounting for federal income tax purposes changes, the taxpayer’s method of accounting for commercial activity under ORS 317A.100 to 317A.158 shall be changed accordingly
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(2) 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 Intern…
ORS 317A.106 Unitary groups. (1) A unitary group shall register, file and pay taxes under ORS 317A.100 to 317A.158 as a single taxpayer and may exclude receipts from transactions among its members
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(2) The unitary group shall designate a single member as reporting entity to register, file and pay taxes on behalf of the unitary group. The unitary group may change the reporting entity only when the entity no longer has substantial nexus with this state under ORS 317A.116, is …
ORS 317A.109 Taxation of property transferred into state; rules. (1) Except as provided in subsection (2) of this section
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(a) A person shall include as taxable commercial activity the value of property the person transfers into this state for the person’s own use in the course of a trade or business within one year after the person receives the property outside this state; and (b) In the case of a u…
ORS 317A.113 Joint and several liability. All members of a unitary group during the tax year or periods for which additional tax, penalty or interest is owed are jointly and severally liable for such amounts. Although the reporting person shall be assessed for the liability, amounts due may be collected by assessment against any member of the unitary group or pursued against any member of the unitary group. [2019 c.122 §62]
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[Repealed or reserved.]
ORS 317A.116 Corporate activity tax imposed on commercial activity. (1) A corporate activity tax is imposed on each person with taxable commercial activity for the privilege of doing business in this state. The tax is imposed upon persons with substantial nexus with this state. The tax imposed under this section is not a transactional tax and is not subject to the Interstate Income Act of 1959 (P.L. 86-272). The tax imposed under this section is in addition to any other taxes or fees imposed under the tax laws of this state. The tax imposed under this section is imposed on the person with the commercial activity and is not a tax imposed directly on a purchaser. The tax imposed under this section is an annual privilege tax for the tax year and shall be remitted quarterly to the Department of Revenue. A taxpayer is subject to the annual corporate activity tax for doing business during any portion of such tax year
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(2) Returns and allowances, as those terms are applicable to section 448 of the Internal Revenue Code, are allowed as an offset against commercial activity in the tax year that the returns or allowances are made. (3) A person has substantial nexus with this state if any of the fo…
ORS 317A.119 Subtraction. (1) A taxpayer shall subtract from commercial activity sourced to this state 35 percent of the greater of the following amounts paid or incurred by the taxpayer in the tax year
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(a) The amount of cost inputs; or (b) The taxpayer’s labor costs. (2) The amount in subsection (1)(a) or (b) of this section may not include: (a) Expenses from transactions among members of a unitary group, as excluded under ORS 317A.106; (b) Cost inputs or labor costs that are a…
ORS 317A.122 Exclusion for subcontracting payments. An exclusion from taxable commercial activity shall be allowed for subcontracting payments for labor costs that are made by a general contractor, as defined in ORS 701.005, to a subcontractor, as defined in ORS 701.410, pursuant to a contract for residential real estate construction. The exclusion under this section
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(1) Shall be allowed only for single-family residential construction located in Oregon; (2) Is not allowed for payment for materials, land or permits; (3) Is not allowed for payments between subcontractors; and (4) Shall be 15 percent of payments for labor by the general contract…
ORS 317A.123 Receipts from sale of prescription drugs excluded. (1) As used in this section
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(a) “Eligible pharmacy” means a pharmacy that has nine or fewer locations under common ownership in this state. “Eligible pharmacy” does not include a pharmacy that caters primarily to veterinary customers. (b) “Pharmacy” has the meaning given that term in ORS 689.005. (2) Notwit…
ORS 317A.125 Rate of taxation; exemption amount. (1) The corporate activity tax imposed under ORS 317A.116 for each tax year shall equal $250 plus the product of the taxpayer’s taxable commercial activity in excess of $1 million for the tax year multiplied by 0.57 percent
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(2) A tax is not owed under this section if the person’s taxable commercial activity does not exceed $1 million. [2019 c.122 §65; 2021 c.572 §8]
ORS 317A.128 Sourcing of commercial activity; rules. (1) For purposes of ORS 317A.100 to 317A.158, commercial activity shall be sourced to this state as follows
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(a) In the case of the sale, rental, lease or license of real property, if and to the extent the property is located in this state. (b) In the case of the rental, lease or license of tangible personal property, if and to the extent the property is located in this state. (c) In th…
ORS 317A.131 Registration; rules. (1)(a) Any person or unitary group with commercial activity in excess of $750,000 in a tax year shall register with the Department of Revenue
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(b) Except as provided in paragraph (c) of this subsection, a person or unitary group shall be required to register only once and shall register in the year in which the person or unitary group first exceeds $750,000 in commercial activity. (c) If a person or unitary group that h…
ORS 317A.134 Records. Every person doing business in this state shall keep records, receipts, invoices and other pertinent papers related to the corporate activity tax imposed under ORS 317A.116 in a form required by the Department of Revenue. [2019 c.122 §69]
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[Repealed or reserved.]
ORS 317A.137 Returns; payment; rules. (1) For purposes of the corporate activity tax imposed under ORS 317A.116, every person doing business in this state with commercial activity for the tax year in excess of $1 million shall file an annual return not later than the 15th day of the fourth month following the end of the tax year. If the 15th day of the fourth month falls on a Saturday, Sunday or legal holiday, including any legal holiday in the District of Columbia, the return is due on the next business day following the Saturday, Sunday or legal holiday. The return must be filed with the Department of Revenue in a form prescribed by the department
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(2) The corporate activity tax imposed under ORS 317A.116 is due and estimated tax payments for the previous quarter are payable to the department on or before the last day of the 4th, 7th and 10th months of the tax year and of the first month immediately following the end of the…
ORS 317A.140 Accounting; installment payment; rules. (1) Subject to rules adopted by the Department of Revenue, the corporate activity tax imposed under ORS 317A.116 becomes payable in accordance with the system of accounting regularly employed by the taxpayer
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(2) In the case of a lease, contract, sale or arrangement described in section 4216(c) of the Internal Revenue Code, rules similar to the rules of section 4217(e)(2) of the Internal Revenue Code shall apply for purposes of the corporate activity tax. (3) A person is entitled to a…
ORS 317A.143 Rules; uniformity. The Department of Revenue is authorized to and shall adopt rules requiring uniformity in application, reporting and collection and otherwise carrying out the purposes of ORS 317A.100 to 317A.158. [2019 c.122 §72]
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[Repealed or reserved.]
ORS 317A.146 Quitting business; successor. (1) For purposes of ORS 317A.100 to 317A.158, “successor” means any person to whom another person quitting, selling out, exchanging or disposing of a business sells or otherwise conveys, directly or indirectly, in bulk and not in the ordinary course of business, a major part of the materials, supplies, merchandise, inventory, fixtures or equipment of the person. Any person obligated to fulfill the terms of a contract shall be considered a successor to any contractor defaulting in the performance of any contract as to which the person is a surety or guarantor
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(2) If any person quits business or sells out, exchanges or otherwise disposes of a business or stock of goods, any corporate activity tax imposed under ORS 317A.116 is payable on the 15th day of the fourth month following the end of the tax year. (3) Notwithstanding ORS 314.835,…
ORS 317A.149 Applicability of other provisions of tax law. Except as otherwise provided in ORS 317A.100 to 317A.158 or where the context requires otherwise
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(1) The provisions of ORS chapters 305 and 314 as to the audit and examination of returns, periods of limitation, determination of and notices of deficiencies, assessments, collections, liens, delinquencies, claims for refund and refunds, conferences, appeals to the Oregon Tax Co…
ORS 317A.152 Payments to Department of Revenue. For purposes of ORS 317A.100 to 317A.158, and except as otherwise provided by law, all taxes, interest and penalties imposed and all amounts of corporate activity tax collected or required to be paid to the state shall be paid to the Department of Revenue and upon receipt by the department shall be turned over to the State Treasurer, to be disbursed as provided in ORS 317A.155. [2019 c.122 §75]
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[Repealed or reserved.]
ORS 317A.155 Suspense account; payment of refunds; disposition of net revenue. (1) Except as otherwise provided by law, all moneys received by the Department of Revenue under ORS 317A.100 to 317A.158 shall be deposited in the State Treasury and credited to a suspense account established under ORS 293.445 separate and distinct from the General Fund. The department may pay expenses for the administration, collection and enforcement of the tax imposed under ORS 317A.100 to 317A.158 out of moneys received from the corporate activity tax imposed under ORS 317A.116. Refunds, including refunds of erroneous overpayments or refunds of other moneys received in which the department has no legal interest, shall be paid out of the suspense account
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(2) After payment of refunds, the net revenue shall be transferred to the Fund for Student Success established under ORS 327.001. A working balance of unreceipted revenue from the tax imposed under ORS 317A.100 to 317A.158 may be retained by the department for the payment of refu…
ORS 317A.158 Local taxes preempted. (1) Except as expressly authorized by this section, the authority to impose, in this state, a tax upon the commercial activity of an entity is vested solely in the Legislative Assembly. A city, county, district or other political subdivision or municipal corporation of this state may not impose, by ordinance or other law, a tax upon commercial activity or upon receipts from grocery sales
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(2) Subsection (1) of this section does not apply: (a) To any tax, or to subsequent amendments of the provisions of any tax, if the ordinance or other law imposing the tax is in effect and operative on April 1, 2019, or is adopted by initiative or referendum petition at an electi…
ORS 317A.161 Interest and penalties. A taxpayer shall pay at least 90 percent of the balance due for any quarter or the Department of Revenue may impose, for any quarter that this threshold is not met, a penalty of five percent of the underpayment amount, except that the department may not impose a penalty under this subsection for any quarter for which the taxpayer has paid an amount at least equal to the taxpayer’s required installment for the corresponding quarter of the preceding tax year. [2019 c.122 §77; 2020 s.s.1 c.2 §§9,10; 2021 c.572 §§12,13]
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