In the wake of the coronavirus pandemic, companies in wide-ranging industries across the country have unprecedented numbers of employees working from remote locations. In a prior post, we discussed numerous issues that may...more
10/2/2020
/ B&O Tax ,
Coronavirus/COVID-19 ,
Corporate Taxes ,
Department of Revenue ,
Gross Receipts Tax ,
Income Apportionment ,
Income Taxes ,
Local Taxes ,
Payroll Taxes ,
Preemption ,
Property Tax ,
Remote Working ,
Reporting Requirements ,
Sales Tax ,
SALT ,
State Taxes ,
Substantial Nexus ,
Tax Liability ,
Tax Planning
During the first special session of 2020, the Oregon legislature passed House Bill 4212 (“HB 4212”). Governor Kate Brown (the “Governor”) signed HB 4212 into law on June 30, 2020.
HB 4212 extends the time periods that...more
7/28/2020
/ Coronavirus/COVID-19 ,
Department of Revenue ,
Governor Brown ,
New Legislation ,
OR Supreme Court ,
Relief Measures ,
State of Emergency ,
State Taxes ,
Tax Court ,
Tax Litigation ,
Time Extensions
As we reported last week, the Oregon Department of Revenue (“DOR”) scheduled a public hearing on June 23, 2020 to discuss the second set of temporary administrative rules relative to the Oregon Corporate Activity Tax (the...more
6/26/2020
/ Agricultural Sector ,
Business Taxes ,
Commercial Activity Tax ,
Department of Revenue ,
Exclusions ,
Grocery Stores ,
Income Taxes ,
Internal Revenue Code (IRC) ,
Out-of-State Companies ,
Rulemaking Process ,
State Taxes ,
Tax Planning ,
Wholesale
In a new temporary rule, the Oregon Department of Revenue (“DOR”) formalized its prior informal guidance relative to the assessment of penalties for failing to make sufficient estimated payments under Oregon’s Corporate...more
As we recently reported, the Oregon Department of Revenue (“ODOR”) issued written guidance concluding that the receipt of funds pursuant to PPP loans (whether or not forgiven), EIDLP advances and SBA debt relief for certain...more
5/19/2020
/ B&O Tax ,
Business Taxes ,
Commercial Activity Tax ,
Coronavirus/COVID-19 ,
Debt Relief ,
Department of Revenue ,
Economic Injury Disaster Loans ,
Paycheck Protection Program (PPP) ,
SBA ,
State Taxes ,
Tax Deductions ,
Tax Liability ,
Tax Planning
New guidance from the Oregon Department of Revenue (the “DOR”) with respect to Oregon’s Corporate Activity Tax (“CAT”) was issued Wednesday, May 6th.
Specifically, the DOR announced that:
- Certain forgivable federal...more
5/8/2020
/ Commercial Activity Tax ,
Coronavirus/COVID-19 ,
Corporate Taxes ,
Department of Revenue ,
Economic Injury Disaster Loans ,
Federal Loans ,
Financial Institutions ,
Income Taxes ,
Loan Forgiveness ,
New Guidance ,
Paycheck Protection Program (PPP) ,
Public Hearing ,
SBA Lending Programs ,
State Taxes ,
Tax Liability
As previously reported, the new Oregon Corporate Activity Tax (the “CAT”) went into effect on January 1, 2020. The new law is quite complex and arguably not very well thought out by lawmakers. Although the Oregon Department...more
I hope our readers, their families and co-workers are safe and remain healthy during these trying times. As a distraction for tax geeks like us from the news about the Coronavirus that is permeating our lives these days,...more
3/19/2020
/ Business Taxes ,
Commercial Activity Tax ,
Compensation ,
Corporate Taxes ,
Department of Revenue ,
Exclusions ,
Income Taxes ,
Independent Contractors ,
Rulemaking Process ,
State Taxes ,
Subcontractors ,
Tax Planning
A dog will immediately respond to you when you call out. On the other hand, when you call out to a cat, the cat will take a message and promise to get back to you later. This is not the case with the Corporate Activity Tax...more
Recent Announcements -
The Oregon Department of Revenue (the “Department”) has made several recent announcements regarding Oregon’s new Commercial Activity Tax (the “CAT”).
In an email dated December 4, 2019, the...more
12/20/2019
/ Business Taxes ,
Commercial Activity Tax ,
Corporate Taxes ,
Department of Revenue ,
Income Taxes ,
New Rules ,
State Taxes ,
Substantial Nexus ,
Tax Liability ,
Tax Planning ,
Underpayment
In recent months, we have written extensively about Oregon’s new Corporate Activity Tax (the “CAT”). As discussed in our last post, the Oregon Department of Revenue (the “Department”) recently announced that it would hold a...more
We have written at length about Oregon’s new Corporate Activity Tax (the “CAT”). As discussed in our last post, the Oregon Department of Revenue (the “Department”) recently concluded a series of 12 town hall meetings around...more
We have been covering Oregon’s new Corporate Activity Tax (the “CAT”) over the past few months. As previously discussed, the Oregon Department of Revenue (the “Department”) has been conducting town hall meetings with...more
10/10/2019
/ Business Taxes ,
Corporate Taxes ,
Department of Revenue ,
Electronic Filing ,
Income Taxes ,
New Rules ,
Rulemaking Process ,
State Taxes ,
Tax Planning ,
Temporary Regulations ,
Town Hall Meetings
What We Learned from one of the Oregon Department of Revenue’s Town Hall Meetings -
Over the past few months, we have written extensively on the blog about Oregon’s new Corporate Activity Tax (the “CAT”). As announced in...more
10/3/2019
/ Business Taxes ,
Commercial Activity Tax ,
Corporate Taxes ,
Department of Revenue ,
Exceptions ,
Grocery Stores ,
Income Taxes ,
Legislative Agendas ,
Registration Requirement ,
Regulatory Agenda ,
State Taxes ,
Tax Legislation ,
Tax Liability ,
Tax Penalties ,
Tax Planning ,
Wholesale
We have recently discussed in several blog posts Oregon’s new Corporate Activity Tax (“CAT”), a gross receipts tax that will become effective January 1, 2020. As we announced in our most recent post on this topic, the Oregon...more
We are taking a break from our multi-post coverage of Opportunity Zones to address a recent, significant piece of Oregon tax legislation.
On May 16, 2019, Governor Kate Brown signed into law legislation imposing a new...more
6/5/2019
/ Business Ownership ,
Business Taxes ,
Commercial Activity Tax ,
Corporate Taxes ,
Department of Revenue ,
Goods or Services ,
Governor Brown ,
Income Taxes ,
Internal Revenue Code (IRC) ,
Local Taxes ,
New Legislation ,
Popular ,
Referendums ,
Registration Requirement ,
Sales & Use Tax ,
State and Local Government ,
State Taxes ,
Substantial Nexus ,
Tax Legislation ,
Tax Planning ,
Tax Rates ,
Tax Returns ,
Tax Revenues ,
Underpayment ,
Unitary Business