On June 16, 2023, the Oregon Department of Revenue (DOR) issued two temporary administrative rules pertaining to the issuance of tax-compliance certificates.
OAR 150-305-0304 (the General Rule) is the general...more
In March 2022, the Oregon legislature passed House Bill (HB) 4002, which imposes new overtime pay requirements for agricultural workers beginning on January 1, 2023. The bill also establishes a refundable tax credit for...more
Although Oregon’s 2021 legislative session turned out to be relatively quiet from a tax perspective, we did experience some changes to Oregon’s Corporate Activity Tax (“CAT”). Those changes were primarily in the form of SB...more
10/5/2021
/ Business Taxes ,
Commercial Activity Tax ,
Corporate Taxes ,
Department of Revenue ,
Governor Brown ,
Income Taxes ,
Internal Revenue Code (IRC) ,
New Legislation ,
State and Local Government ,
State Taxes ,
Tax Legislation ,
Tax Returns
The Oregon Department of Revenue (“DOR”) will be holding an administrative rules hearing on November 24, 2020, from 9:00 a.m. to 11:00 a.m. This hearing will cover over two dozen administrative rules, including two Oregon...more
11/13/2020
/ Business Taxes ,
Commercial Activity Tax ,
Corporate Taxes ,
Deadlines ,
Department of Revenue ,
Governor Brown ,
New Legislation ,
Public Comment ,
Public Hearing ,
Registration Requirement ,
Remote Hearings ,
State and Local Government ,
State Taxes ,
Zoom®
On October 26, 2020, the Oregon Department of Revenue (“DOR”) released two anticipated Oregon Corporate Activity Tax (“CAT”) draft rules: OAR 150-317-1310 (Estimated Tax Payments: Delinquent or Underestimated Payment or Both,...more
On October 13, 2020, the Oregon Department of Revenue (“DOR”) issued a temporary administrative order amending OAR 150-305-0460 to allow paper returns, statements, or documents to be signed through a facsimile method. A...more
On September 21, 2020, we outlined in this article relief the IRS provided with respect to certain victims of recent Oregon wildfires. On September 30, 2020, the Department of Revenue (“DOR”) followed the IRS, providing...more
On September 25, 2020, we attended a virtual meeting with the Oregon Department of Revenue (“DOR”). During that meeting, the DOR stated that it plans to hold two public hearings on 10 CAT rules before the end of the...more
9/29/2020
/ Agricultural Sector ,
Commercial Activity Tax ,
Department of Revenue ,
Farms ,
IRS ,
Motor Carriers ,
Proposed Rules ,
Public Hearing ,
Sales Tax ,
State and Local Government ,
State Taxes
On September 23, 2020, the Oregon Department of Revenue (“DOR”) issued two new draft rules regarding the Oregon Corporate Activity Tax (“CAT”).
Sourcing of Motor Carrier Transportation Services (OAR 150-317-1070) -
This...more
Newly Issued Permanent Rules On July 23, 2020, the Oregon Department of Revenue (“DOR”) issued the second set of permanent rules related to the Oregon Corporative Activity Tax (“CAT”). The DOR issued four permanent rules, all...more
8/18/2020
/ Agricultural Sector ,
Commercial Activity Tax ,
Corporate Taxes ,
Department of Revenue ,
Financial Institutions ,
Governor Brown ,
Legislative Agendas ,
Rulemaking Process ,
State and Local Government ,
State Taxes ,
Wholesale
On June 23, 2020, the Oregon Department of Revenue (“DOR”) held its scheduled call-in hearing for its second batch of permanent rules. During that meeting, the DOR heard public comments regarding the following four Oregon...more
On April 24, 2020, Governor Brown directed the Oregon Department of Revenue (“DOR”) to refrain from assessing underpayment charges against taxpayers who do not pay at least 80% of their quarterly payment based on their total...more
On May 28, 2020, the Oregon Department of Revenue (“DOR”) added two new Oregon Corporate Activity Tax (“CAT”) draft rules, OAR 150-317-1050 (Sourcing of Commercial Activity for Financial Institutions) and OAR 150-317-1160...more
On May 6, 2020, the Oregon Department of Revenue (“DOR”) issued informal guidance in the form of a frequently asked question on its website providing that, in general, an Economic Injury Disaster Loan emergency advance, SBA...more
On May 4, 2020, the Oregon Department of Revenue (“DOR”) issued a new draft rule regarding the Oregon Corporate Activity Tax (“CAT”). This draft rule provides guidance to assist taxpayers in determining the sourcing of...more
Consistent with its plan announced earlier this year, on April 26, 2020, and April 27, 2020, the Oregon Department of Revenue (“DOR”) issued the first batch of permanent rules related to the Oregon Corporate Activity Tax...more
In a letter dated April 24, 2020, Governor Kate Brown (“Governor Brown”) responded to an apparent request from Oregon Business and Industry (“OBI”) to postpone the implementation of the Oregon Commercial Activity Tax (“Oregon...more
On April 20, 2020, the Oregon Department of Revenue (“DOR”) issued Revenue Director’s Order 2020-02 (“Order 2020-02”). This comes nearly one month after the DOR issued Revenue Director’s Order 2020-01 on March 24, 2020...more
On April 10, 2020, the Oregon Department of Revenue (“DOR”) informed us it had started the process of issuing permanent CAT rules. The DOR will be publishing its first batch of 17 permanent rules on May 1, 2020, and has...more
On March 13, 2020, the Oregon Department of Revenue (“DOR”) added an FAQ and made two announcements regarding the Oregon corporate activity tax (“Oregon CAT”).
First, the DOR’s website added a question to its FAQ section...more
On February 18, 2020, the Oregon Department of Revenue (“DOR”) issued draft rule OAR 150-317-1220. The rule can be broken down into three parts:
• Definitions for purposes of the labor cost subtraction under OAR...more
On February 6, 2020, the Oregon Department of Revenue (“DOR”) sent out notices of an upcoming “Education Tour” and provided additional informal guidance regarding Oregon’s new Corporate Activity Tax (“CAT”). Here is a brief...more
Consistent with its plan announced late last year, this week the Oregon Department of Revenue (“DOR”) issued its second round of temporary administrative rules. This round of temporary rules was essentially a compilation of...more
Last week, the Oregon Department of Revenue (“DOR”) issued three draft rules regarding the Oregon Commercial Activity Tax (“CAT”). The DOR may change these draft rules before it issues them as temporary rules, which we...more
Year-end was once again busy as we worked with clients to close transactions with December 31 deadlines. Adding to the hustle and bustle was the issuance of additional Oregon Commercial Activity Tax (“CAT”) guidance from the...more
1/16/2020
/ Business Taxes ,
Car Dealerships ,
Commercial Activity Tax ,
Department of Revenue ,
Intangible Property ,
Motor Vehicles ,
Personal Property ,
Proposed Rules ,
Rulemaking Process ,
State Taxes ,
Tax Certificates