OAR 150-317-1050
Sourcing of Commercial Activity for Financial Institutions in This State

(1) General Rule. Commercial activity for financial institutions is sourced to this state if it is from business conducted in this state. Commercial activity for financial institutions is the items of income as reported on the form required under ORS 317A.100 (Definitions)(1)(a)(B)(i)-(iii). The provisions in this rule establish uniform rules for determining whether the items of income as reported on the appropriate form filed by a financial institution are sourced to this state.
(2) A taxpayer may request an alternative method, and the Department of Revenue may require or permit an alternative method under ORS 317A.128 (Sourcing of commercial activity)(2)-(3).
(3) Definitions as used in this rule, unless context otherwise requires:
(a) “Billing address” means the location indicated in the books and records of the taxpayer on the first day of the taxable year (or such later dates in the taxable year when the customer relationship began) as the address where any notice, statement, or bill relating to a customer account is mailed.
(b) A borrower “located in this state” means:
(A) A borrower that is engaged in a trade or business that maintains its commercial domicile in this state; or
(B) A borrower that is not engaged in a trade or business whose billing address is in this state.
(c) “Card issuer’s reimbursement fee” means the fee a taxpayer receives from a merchant’s bank because one of the persons to whom the taxpayer has issued a credit, debit, or similar type of card has charged merchandise or services to the card.
(d) “Credit card” means a card, or other means of providing information, that entitles the holder to charge the cost of purchase, or a cash advance, against a line of credit.
(e) “Debit card” means a card, or other means of providing information, that enables the holder to charge the cost of purchases, or a cash withdrawal, against the holder’s bank account or a remaining balance on the card.
(f) “Financial institution” means a person, corporation, or other business entity under ORS 314.610 (Definitions for ORS 314.605 to 314.675), excluding credit unions.
(g) “Form” means forms FR Y-9 filed by a holding company or a call report filed by a bank organization.
(h) “Items of income” means the individual items reported on the form filed by a holding company or bank organization, or items reported by a nonbank financial organization in accordance with generally accepted accounting principles under ORS 314.605 (Short title). If such individual items are net for the purposes of the form, those individual items are net for the purpose of this tax under ORS 317A.100 (Definitions)(1)(a)(B)(i)-(iii).
(i) “Loan” means any extension of credit resulting from direct negotiations between the taxpayer and its customer, or the purchase, in whole or in part, of such extension of credit from another. Loans include participations, syndications, and leases treated as loans for federal income tax purposes. Loans do not include: futures or forward contracts; options; notional principal contracts such as swaps; credit card receivables, including purchased credit card relationships; noninterest bearing balances due from other depository institutions; cash items in the process of collection; federal funds sold; securities purchased under agreements to resell; assets held in a trading account; securities; interests in a REMIC, or other mortgage-backed or asset-backed security; and other similar items.
(j) “Loan secured by real property” means that 50 percent or more of the aggregate value of the collateral used to secure a loan or other obligation, when valued at fair market value as of the time the original loan or obligation was incurred, was real property.
(k) “Merchant discount” means the fee (or negotiated discount) charged to a merchant by the taxpayer for the privilege of participating in a program whereby a credit, debit, or similar type of card is accepted in payment for merchandise or services sold to the card holder, net of any cardholder charge-back and unreduced by any interchange transaction or issuer reimbursement fee paid to another for charges or purchases made by its cardholder.
(L) “Participation” means an extension of credit in which an undivided ownership interest is held on a pro-rata basis in a single loan or pool of loans and related collateral. In a loan participation, the credit originator initially makes the loan and then subsequently resells all or a portion of it to other lenders. The participation may or may not be known to the borrower.
(m) “Person” means an individual, estate, trust, partnership, corporation, or any other business entity.
(n) “Principal base of operations” with respect to transportation property means the place of more or less permanent nature from which said property is regularly directed or controlled. With respect to an employee, the “principal base of operations” means the place of more or less permanent nature from which the employee regularly:
(A) Starts his or her work and to which the employee customarily returns in order to receive instructions from the employer; or
(B) Communicates with customers or other persons; or
(C) Performs any other functions necessary to the exercise of the employee’s trade or profession at some other point or points.
(o) “Real property owned” and “tangible personal property owned” means real and tangible personal property, excluding coins, currency, or property acquired in lieu of or pursuant to a foreclosure, on which the taxpayer:
(A) May claim depreciation for federal income tax purposes; or
(B) Holds legal title and on which no other person may claim depreciation for federal income tax purposes (or could claim depreciation if subject to federal income tax).
(p) “Regular place of business” means an office at which the taxpayer conducts business in a regular and systematic manner and that is continuously maintained, occupied, and used by employees of the taxpayer.
(q) “State” is defined in ORS 314.610 (Definitions for ORS 314.605 to 314.675)(8).
(r) “Syndication” means an extension of credit in which two or more persons fund and each person is at risk only up to a specified percentage of the total extension of credit or up to a specified dollar amount.
(s) “Transportation property” means vehicles and vessels capable of moving under their own power, such as aircraft, trains, water vessels, and motor vehicles, as well as any equipment or containers attached to such property, such as rolling stock, barges, trailers, or the like.
(4) Sourcing.
(a) In general. Except as provided elsewhere in OAR 150-317-1050 (Sourcing of Commercial Activity for Financial Institutions in This State), commercial activity for financial institutions is sourced to this state as indicated below.
(b) Receipts from the sale, rental, lease, or license of real property. Receipts from the sales, rental, lease, or license of real property owned by the taxpayer are sourced to this state if and to the extent the property is in this state or receipts from the sublease of real property if the property is in this state.
(c) Receipts from the lease of tangible personal property.
(A) Except as described in subparagraph (B) of this subsection, receipts from the lease or rental of tangible personal property owned by the taxpayer are sourced to this state if the property is located within this state when it is first placed in service by the lessee.
(B) Receipts from the lease or rental of transportation property owned by the taxpayer are sourced to this state to the extent that the property is used in this state. The extent an aircraft is deemed to be used in this state is determined by multiplying the receipts from the lease or rental of the aircraft by a fraction, the numerator of which is the number of landings of the aircraft in this state and the denominator of which is the total number of landings of the aircraft. If the extent of the use of any transportation property within this state cannot be determined, then the property is deemed to be used wholly in the state in which the property has its principal base of operations. A motor vehicle is deemed to be used wholly in the state in which it is registered.
(d) Interest, fees, and penalties imposed in connection with loans secured by real property.
(A) Interest, fees, and penalties imposed in connection with loans secured by real property are sourced to this state if the property is located within this state. If the property is located both within this state and one or more other states, the receipts described in this subsection are sourced to this state if more than 50 percent of the fair market value of the real property is located within this state. If more than 50 percent of the fair market value of the real property is not located within any one state, then the receipts described in this subsection must be sourced to this state if the borrower is located in this state.
(B) The determination of whether the real property securing a loan is located within this state is made as of the time the original agreement was made, and any and all subsequent substitutions of collateral are disregarded.
(e) Interest, fees, and penalties imposed in connection with loans not secured by real property. Interest, fees, and penalties imposed in connection with loans not secured by real property are sourced to this state if the borrower is located in this state.
(f) Net gains from the sale of loans. Net gains (but not less than zero) from the sale of loans are sourced to this state as specified below. Net gains (but not less than zero) from the sale of loans includes income recorded under the coupon stripping rules of IRC section 1286.
(A) The amount of net gains (but not less than zero) from the sale of loans secured by real property is sourced to this state by multiplying such net gains by a fraction, the numerator of which is the amount sourced to this state pursuant to subsection (d) of this section and the denominator of which is the total amount of interest, fees, and penalties imposed in connection with loans secured by real property.
(B) The amount of net gains (but not less than zero) from the sale of loans not secured by real property is sourced to this state by multiplying such net gains by a fraction, the numerator of which is the amount sourced to this state pursuant to subsection (e) of this section and the denominator of which is the total amount of interest, fees, and penalties imposed in connection with loans not secured by real property.
(g) Receipts from fees, interest, and penalties charged to card holders. Fees, interest, and penalties charged to credit, debit, or similar card holders; including but not limited to, annual fees and overdraft fees, are sourced to this state if the billing address of the card holder is in this state.
(h) Net gains from the sale of credit card receivables. All net gains (but not less than zero) from the sale of credit card receivables are sourced to this state by multiplying such net gains by a fraction, the numerator of which is the amount sourced to this state pursuant to subsection (g) of this section and the denominator of which is the taxpayer’s total amount of interest and fees or penalties in the nature of interest from credit card receivables and fees charged to card holders.
(i) Card issuer’s reimbursement fees.
(A) All credit card issuer’s reimbursement fees, interest, and penalties charged to credit card holders are sourced to this state by multiplying such fees, interest and penalties by a fraction, the numerator of which is the amount sourced to this state pursuant to subsection (g) of this section and the denominator of which is the taxpayer’s total amount of fees, interest, and penalties charged to credit card holders.
(B) All debit card issuer’s reimbursement fees, interest, and penalties charged to debit card holders are sourced to this state by multiplying such fees, interest and penalties by a fraction, the numerator of which is the amount sourced to this state pursuant to subsection (g) of this section and the denominator of which is the taxpayer’s total amount of fees, interest, and penalties charged to debit card holders.
(C) All other card issuer’s reimbursement fees, interest, and penalties charged to all other card holders are sourced to this state by multiplying such fees, interest and penalties by a fraction, the numerator of which is the amount sourced to this state pursuant to subsection (g) of this section and the denominator of which is the taxpayer’s total amount of fees, interest, and penalties charged to all other card holders.
(j) Receipts from merchant discount.
(A) If the taxpayer can readily determine the location of the merchant, receipts from merchant discount are sourced to this state if the merchant is in this state.
(B) If the taxpayer cannot readily determine the location of the merchant, such receipts from the merchant discount are sourced to this state as follows:
(i) In the case of a merchant discount related to the use of a credit card, such receipts multiplied by a fraction the numerator of which is the amount of fees, interest, and penalties charged to credit card holders that is sourced to this state pursuant to subsection (g) of this section and the denominator of which is the taxpayer’s total amount of fees, interest, and penalties charged to credit card holders, and
(ii) In the case of a merchant discount related to the use of a debit card, such receipts multiplied by a fraction the numerator of which is the amount of fees, interest, and penalties charged to debit card holders that is sourced to this state pursuant to subsection (g) of this section and the denominator of which is the taxpayer’s total amount of fees, interest, and penalties charged to debit card holders.
(iii) In the case of a merchant discount related to the use of all other types of cards, such receipts multiplied by a fraction the numerator of which is the amount of fees, interest, and penalties charged to all other card holders that is sourced to this state pursuant to subsection (g) of this section and the denominator of which is the taxpayer’s total amount of fees, interest, and penalties charged to all other card holders.
(k) Receipts from ATM fees. All ATM fees that are not forwarded directly to another bank are sourced to this state as follows:
(A) All fees charged to a cardholder for the use at an ATM of a card issued by the taxpayer are sourced to this state if the cardholder’s billing address is in this state.
(B) All fees charged to a cardholder, other than the taxpayer’s cardholder, for the use of such card at an ATM owned or rented by the taxpayer are sourced to this state if the ATM is in this state.
(L) Loan servicing fees.
(A) Loan servicing fees derived from loans secured by real property are sourced to this state by multiplying such fees by a fraction, the numerator of which is the amount sourced to this state pursuant to subsection (d) of this section and the denominator of which is the total amount of interest and fees or penalties in the nature of interest from loans secured by real property.
(B) Loan servicing fees derived from loans not secured by real property are sourced to this state by multiplying such fees by a fraction, the numerator of which is the amount sourced to this state pursuant to subsection (e) of this section and the denominator of which is the total amount of interest and fees or penalties in the nature of interest from loans not secured by real property.
(C) In circumstances in which the taxpayer receives loan servicing fees for servicing either the secured or the unsecured loans of another, such fees are sourced to this state if the borrower is located in this state.
(m) Receipts from services not otherwise sourced under this rule. Receipts from the sale of a service not otherwise sourced under this rule are sourced to this state, if and to the extent the service is delivered to a customer at a location in this state.
(A) Services Delivered to Individual Customers. In any instance in which the taxpayer’s customer is an individual customer, the state or states in which the service is delivered must be reasonably approximated as follows: the taxpayer must assign the receipts from a sale to the customer’s state of primary residence, or, if the taxpayer cannot reasonably identify the customer’s state of primary residence, to the state of the customer’s billing address; provided, however, in any instance in which the taxpayer derives more than five percent of its receipts from sales of all services from an individual customer, the taxpayer must identify the customer’s state of primary residence and assign the receipts from the service or services provided to that customer to that state.
(B) Services Delivered to Business Customers. In any instance in which the taxpayer’s customer is a business customer, the state or states in which the service is delivered must be reasonably approximated as follows: unless the taxpayer may use the safe harbor in paragraph (C) of this subsection, the taxpayer must assign the receipts from the sale as follows: (1) by assigning the receipts to the state where the contract of sale is principally managed by the customer; (2) if the place of customer management is not reasonably determinable, to the customer’s place of order; and (3) if the customer place of order is not reasonably determinable, to the customer’s billing address; provided, however, in any instance in which the taxpayer derives more than five percent of its receipts from sales of all services from a customer, the taxpayer is required to identify the state in which the contract of sale is principally managed by the customer.
(C) Safe Harbor; Large Volume of Transactions. Notwithstanding the rules set forth in paragraphs (A) and (B) of this subsection, a taxpayer may source its receipts from sales to a particular customer based on the customer’s billing address in any taxable year in which the taxpayer (1) engages in substantially similar service transactions with more than 250 customers, whether individual or business, and (2) does not derive more than five percent of its receipts from sales of all services from that customer.
(D) Related Party Transactions.
(i) In any instance in which the professional service is sold to a related party, rather than applying the rule for professional services delivered to business customers in paragraph (B) of this subsection, the items sourced to this state which the service is assigned is the place of receipt by the related party as reasonably approximated using the following hierarchy: (1) if the service primarily relates to specific operations or activities of a related party conducted in one or more locations, then those operations or activities are conducted in proportion to the related party’s payroll at the locations to which the service relates in this state; or (2) if the service does not relate primarily to operations or activities of a related party conducted in particular locations, but instead relates to the operations of the related party generally, to this state in which the related party has employees. The taxpayer may use the safe harbor provided by paragraph (C) of this subsection provided that the department may aggregate the receipts from sales to related parties in applying the five percent rule if necessary or appropriate to avoid distortion.
(ii) The provisions of this section regarding sales between related parties do not apply to sales that are excluded from commercial activity under ORS 317A.100 (Definitions)(1)(b)(FF) as transactions among members of a unitary group.
(n) Receipts from the financial institution’s investment assets and activities and trading assets and activities.
(A) Interest, dividends, net gains (but not less than zero), and other income from investment assets and activities and from trading assets and activities that are reported on the taxpayer’s financial statements, call reports, or similar reports are sourced to this state if it is from business conducted in this state. Investment assets and activities and trading assets and activities include but are not limited to: investment securities, trading account assets, federal funds; securities purchased and sold under agreements to resell or repurchase, options, future contracts, forward contracts, notional principal contracts such as swaps, equities, and foreign currency transactions.
(i) The amount of interest, net gains (but not less than zero) and other income from investment assets and activities in the investment account to be sourced to this state is determined by multiplying all such income from such assets and activities by a fraction, the numerator of which is the average value of such assets that are properly assigned to a regular place of business of the taxpayer within this state and the denominator of which is the average value of all such assets.
(ii) The amount of interest from federal funds sold and purchased and from securities purchased under resale agreements and securities sold under repurchase agreements sourced to this state is determined by multiplying these amounts by a fraction, the numerator of which is the average value of federal funds sold and securities purchased under agreements to resell that are properly assigned to a regular place of business of the taxpayer within this state and the denominator of which is the average value of all such funds and such securities.
(iii) The amount of interest, net gains (but not less than zero), and other income from trading assets and activities, including but not limited to assets and activities in the matched book, in the arbitrage book, and foreign currency transactions, (but excluding amounts described in subparagraphs (i) and (ii) of this paragraph), sourced to this state is determined by multiplying these amounts by a fraction, the numerator of which is the average value of such trading assets that are properly assigned to a regular place of business of the taxpayer within this state and the denominator of which is the average value of all such assets.
(iv) For purposes of this paragraph, average value is determined using the rules for determining the average value of tangible personal property set forth in OAR 150-314-0088 (Modified Factors for Financial Institutions)(5)(c) and (d).
(B) In lieu of using the method set forth in paragraph (A) of this subsection, the taxpayer may elect, or the department may require in order to fairly represent the business activity of the taxpayer in this state, the use of the method set forth in this paragraph.
(i) The amount of interest, net gains (but not less than zero), and other income from investment assets and activities in the investment account to be sourced to this state is determined by multiplying all such income from such assets and activities by a fraction, the numerator of which is the gross income from such assets and activities that are properly assigned to a regular place of business of the taxpayer within this state and the denominator of which is the gross income from all such assets and activities.
(ii) The amount of interest from federal funds sold and purchased and from securities purchased under resale agreements and securities sold under repurchase agreements sourced to this state is determined by multiplying these amounts by a fraction, the numerator of which is the gross income from such funds and such securities that are properly assigned to a regular place of business of the taxpayer within this state and the denominator of which is the gross income from all such funds and such securities.
(iii) The amount of interest, net gains (but not less than zero), and other income from trading assets and activities, including but not limited to assets and activities in the matched book, in the arbitrage book, and foreign currency transactions (but excluding amounts described in subparagraphs (i) and (ii) of this paragraph) sourced to this state and included in the numerator is determined by multiplying these amounts by a fraction, the numerator of which is the gross income from such trading assets and activities that are properly assigned to a regular place of business of the taxpayer within this state and the denominator of which is the gross income from all such assets and activities.
(C) If the taxpayer elects or is required by the department to use the method set forth in paragraph (B) of this subsection, it must use this method on all subsequent returns unless the taxpayer receives prior written permission from the department, or the department requires the use of a different method.
(D) The taxpayer has the burden of proving that an investment asset or activity or trading asset or activity was properly assigned to a regular place of business outside of this state by demonstrating that the day-to-day decisions regarding the asset or activity occurred at a regular place of business outside this state. Where the day-to-day decisions regarding an investment asset or activity or trading asset or activity occur at more than one regular place of business, and one such regular place of business is in this state and one such regular place of business is outside this state, such asset or activity is considered to be located at the regular place of business of the taxpayer where the investment or trading policies or guidelines with respect to the asset or activity are established.
(o) All other receipts. All other receipts described in (1) and not sourced above are sourced as set forth below.
(A) Receipts derived from property, transactions, and activities having a connection to Oregon are sourced to this state. Receipts derived from the sale of tangible personal property have a connection to Oregon if the tangible personal property is delivered in Oregon. Receipts derived from intangible personal property have a connection to Oregon if the intangible property is used or held for use in Oregon.
(B) A taxpayer must attach a statement to their return that describes each receipt and the property, transaction, or activity from which it is derived for any receipts to be considered “other receipts.”
[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 (Publication of rules and orders)(2) and ORS 183.355 (Filing and taking effect of rules)(1)(b).]

Source: Rule 150-317-1050 — Sourcing of Commercial Activity for Financial Institutions in This State, https://secure.­sos.­state.­or.­us/oard/view.­action?ruleNumber=150-317-1050.

150‑317‑0010
Procedure for Handling State Surplus Refund 150‑317‑0020
Substantial Nexus Guidelines 150‑317‑0030
Definition: “Doing Business” 150‑317‑0040
Taxable Income of Regulated Investment Companies and Real Estate Investment Trusts 150‑317‑0050
Foreign Corporations Subject to Tax 150‑317‑0060
Capital Losses — Carrybacks and Carry-overs 150‑317‑0070
Administrative and Judicial Interpretations 150‑317‑0080
Adoption of Federal Law 150‑317‑0090
Policy — Application of Various Provisions of the Federal Internal Revenue Code 150‑317‑0100
Periods of Less than 12 Months Are Tax Years 150‑317‑0110
Tax Reform Act of 1984 Adjustments 150‑317‑0120
Farm Capital Gain 150‑317‑0130
Tax on Homeowner’s Association Income 150‑317‑0140
Imposition of the Tax: Mercantile, Manufacturing and Business Corporations 150‑317‑0150
Adoption of Federal Exempt Organizations 150‑317‑0160
Exemption and Return Requirements 150‑317‑0170
Minimum Tax 150‑317‑0190
Affordable Housing Credit 150‑317‑0200
Commercial Lending Institution Loans for Underground Storage Tanks or Soil Remediation 150‑317‑0210
Carryover of the Lender’s Credit for Weatherization Loans 150‑317‑0220
Lender’s Credit: Loans to Wood Heat and Fuel Oil Heat Customers 150‑317‑0230
Lender’s Credit: Computation 150‑317‑0240
Lender’s Credit: Definitions 150‑317‑0245
Commencement of Long Term Enterprise Zone Tax Credit 150‑317‑0250
Long Term Enterprise Zone Distributions 150‑317‑0260
Lender’s Credit for Agriculture Workforce Housing 150‑317‑0270
Credit for Contributions of Computers, Scientific Equipment, and Research 150‑317‑0280
Qualified Research Credit 150‑317‑0290
Research Tax Credit: Notice of Election 150‑317‑0300
Research Tax Credit: Alternative Computation 150‑317‑0310
Bad Debt Reserve of Financial Institutions Not Qualifying as Large Banks that Have Differences in Reserve for Federal and Oregon Tax Purposes 150‑317‑0320
Modification of Federal Taxable Income: Dividends from Certain Subsidiaries 150‑317‑0330
Modification for Dividends Received 150‑317‑0340
Modification of Federal Taxable Income: Internal Revenue Code Subpart F Income 150‑317‑0350
Oregon Subtraction Where Charitable Contribution Is Reduced Under Federal Law 150‑317‑0360
Definition of “State” 150‑317‑0370
Bad Debt Reserve of Financial Institutions that Have Changed From Reserve Method to Specific Charge-off Method 150‑317‑0380
Taxes on Net Income or Profits Imposed by any State or Foreign Country 150‑317‑0390
IRC Section 338: Application to Oregon 150‑317‑0400
Payments Received Under Federal Safe Harbor Lease Agreements For Transactions Entered Into in Tax Years Beginning on or After January 1, 1983 150‑317‑0410
Payments Received Under Federal Safe Harbor Lease Agreements for Transactions Entered Into in Tax Years Beginning Prior to 1983 150‑317‑0420
Modification of Federal Taxable Income: Difference Between Oregon and Federal Bases on Assets Sold, Exchanged or Otherwise Disposed Of 150‑317‑0430
Modification of Federal Taxable Income: Timber Cut but Unsold 150‑317‑0440
Depletion Allowance 150‑317‑0450
Depletion of Metal Mines 150‑317‑0460
Limitation on Oregon Net Loss Deduction 150‑317‑0470
Pre-change and Built-in Losses 150‑317‑0480
Definition of “Premiums” in the Insurance Sales Factor 150‑317‑0490
Insurers 150‑317‑0500
Applicable Date 150‑317‑0510
Unitary Business 150‑317‑0520
Direct or Indirect Relationships 150‑317‑0530
Corporations Doing Business Outside the United States 150‑317‑0540
Consolidated Oregon Return: Format and Information Required 150‑317‑0550
Consolidated Oregon Return: Affiliated Group 150‑317‑0560
Consolidated Oregon Return: Credits 150‑317‑0570
Different Apportionment Factors for Purposes of ORS 317.710(5)(b) 150‑317‑0580
Consolidated Oregon Return: Copy of Federal Return Required 150‑317‑0590
Interinsurance and Reciprocal Exchanges 150‑317‑0600
Limitations on Deduction of Group Losses 150‑317‑0610
Modified Federal Consolidated Taxable Income 150‑317‑0620
Modified Federal Consolidated Taxable Income — Contribution Deduction for the Oregon Consolidated Group 150‑317‑0630
Oregon Return: Apportionment Formula 150‑317‑0640
Member of a Unitary Group Incorporated in a Listed Foreign Jurisdiction 150‑317‑0650
Stakeholder feedback regarding listed jurisdictions 150‑317‑0651
Repatriation Tax Credit 150‑317‑0652
Modification for Listed Jurisdiction Amounts Previously Included in Income 150‑317‑0660
Computation of Taxable Income 150‑317‑0670
Application for Relief 150‑317‑0680
Tax Imposed on Unrelated Business Income of Certain Exempt Corporations 150‑317‑1000
Definition of Commercial Activity 150‑317‑1010
Substantial Nexus Guidelines for the Corporate Activity Tax (CAT) 150‑317‑1020
Corporate Activity Tax Unitary Business Factors, Common Ownership and Filing Requirements for Unitary Groups 150‑317‑1025
Corporate Activity Tax: Election to Exclude Non-U.S. Members from Unitary Group 150‑317‑1030
Sourcing Commercial Activity to Oregon from Sales of Tangible Personal Property 150‑317‑1040
Sourcing Commercial Activity to Oregon of Other than Sales of Tangible Personal Property 150‑317‑1050
Sourcing of Commercial Activity for Financial Institutions in This State 150‑317‑1060
Definition of Insurers’ Gross Premiums Receipts 150‑317‑1070
Sourcing of Motor Carrier Transportation Services 150‑317‑1100
Agent Exclusion 150‑317‑1120
Exclusion for subcontracting payments 150‑317‑1130
Property Brought into Oregon 150‑317‑1140
Wholesale Sale of Groceries Exclusion 150‑317‑1150
Retail Sale of Groceries Exclusion 150‑317‑1160
Farmer’s Sales to Agricultural Cooperatives 150‑317‑1170
Farming Operations: Clarifying Definitions for Agricultural Commodities, Farming Operations, Out of State Sales Based on Industry Averages 150‑317‑1200
Cost Input or Labor Cost Subtraction 150‑317‑1220
Employee Compensation: Labor Cost Subtraction 150‑317‑1300
Estimated Tax: When Estimated Payments Are Required 150‑317‑1310
Estimated Tax Payments: Delinquent or Underestimated Payment or Both, Constitutes Underpayment 150‑317‑1320
Estimated Tax: Unitary Groups and Apportioned Returns 150‑317‑1330
Extension of Time to File 150‑317‑1400
Determining Property Resold Out of State, and Methods of Determining 150‑317‑1410
Motor Vehicle Resale Certificate – Documentation Required 150‑317‑1420
Damages Received as the Result of Litigation 150‑317‑1500
Good Faith Effort
Last Updated

Jun. 8, 2021

Rule 150-317-1050’s source at or​.us