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 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 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
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
Federal, state, and local taxing authorities have been making moves to address COVID-19. Here is what we know:
Federal Government -
Earlier this month, Treasury Secretary Steven Mnuchin (“Treasury Secretary”) informed...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
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
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
This quick update is one in a series you can expect to receive regarding Oregon’s Corporate Activity Tax (“CAT”). As you may know, I help lead the Oregon State Bar Taxation Section’s Laws Committee, which is charged with...more
As advertised, the Oregon Department of Revenue (“DOR”) was able to issue additional guidance in late December. Additionally, the DOR issued all of its temporary guidance last week. A comprehensive update of those issuances...more
Shortly after the 2019 Legislature enacted the Corporate Activity Tax (“CAT”), the Oregon Department of Revenue (“DOR”) began what effectively has become its rulemaking process. That process started with informal meetings...more