Or. Admin. Code § 123-662-0001

Current through Register Vol. 63, No. 11, November 1, 2024

Section 123-662-0001 - Purpose and Scope

This division of administrative rules specifies matters related to areas designated for electronic commerce and the business tax incentives especially available in them, including but not limited to the electronic commerce overlay of an enterprise zone:

(1) In such areas businesses engaged in Electronic Commerce are not only eligible for the standard enterprise zone exemption, but they may also qualify for a state income tax credit based on their Electronic Commerce investment.

(2) These administrative rules:

(a) Have no bearing on any enterprise zone aside from its having electronic commerce status; and

(b) Do not control or bind the county assessor or Department of Revenue and are superseded by OAR chapter 150 in matters related to tax administration.

Or. Admin. Code § 123-662-0001

OBDD 25-2010, f. & cert. ef. 6-14-10; OBDD 10-2015, f. & cert. ef. 10/5/2015; OBDD 9-2017, amend filed 11/29/2017, effective 11/29/2017

Statutory/Other Authority: ORS 285A.075, 285C.050(5), 285C.060(1) & 285C.102(3)(c)

Statutes/Other Implemented: ORS 285C.050, 285C.078, 285C.095, 285C.100, 285C.102, 285C.135, 285C.180, 285C.185, 315.507 & 315.508