Or. Admin. R. 150-314-0365

Current through Register Vol. 63, No. 6, June 1, 2024

Section 150-314-0365 - Taxable in Another State; In General

Under ORS 314.615 the taxpayer is subject to the allocation and apportionment provisions of ORS 314.610 to 314.667 if it has income from business activity that is taxable both within and without this state. A taxpayer's income from business activity is taxable without this state if such taxpayer, by reason of such business activity (i.e., the transactions and activity occurring in the regular course of a particular trade or business), is taxable in another state within the meaning of ORS 314.620. A taxpayer is "taxable in another state" if it meets either one of two tests:

(1) If by reason of business activity in another state the taxpayer is subject to one of the types of taxes specified in ORS 314.620(1), namely: a net income tax, a franchise tax measured by net income, a franchise tax for the privilege of doing business, or a corporate stock tax; or

(2) If by reason of such business activity another state has jurisdiction to subject the taxpayer to a net income tax, regardless of whether or not that state imposes such a tax on the taxpayer. A taxpayer is not taxable in another state with respect to a particular trade or business merely because the taxpayer conducts activities in such other state pertaining to the production of nonapportionable income or business activities relating to a separate trade or business.

Or. Admin. R. 150-314-0365

1-65; 12-70; 8-73; Renumbered from 150-314.620-(A), REV 35-2016, f. 8-12-16, cert. ef. 9/1/2016; REV 68-2017, amend filed 12/22/2017, effective1/1/2018

Statutory/Other Authority: ORS 305.100

Statutes/Other Implemented: ORS 314.620