Or. Admin. Code § 800-010-0050

Current through Register Vol. 63, No. 12, December 1, 2024

Section 800-010-0050 - Advertising and Solicitation

(1) As used in this rule, "advertise" and "advertising" means any form of printed, broadcast, or electronic material that makes known professional income tax services. This includes, but is not limited to, business cards and stationery, and all web and e-commerce advertising of an individual or tax preparation business. Promotional items and other items of de minimis value are exempt from this requirement.

(2) No licensee or tax preparation business shall advertise or solicit clients in a false, fraudulent, deceptive or misleading manner.

(3) All advertising must include either the name of a firm that has complied with ORS 673.643 or the name of the firm's Designated Licensed Tax Consultant.

(a) Only a person holding a valid Tax Consultant's License may use the designation "L.T.C.", "LTC" or the titles "Licensed Tax Consultant" or "Tax Consultant."

(b) Only a person holding a valid Tax Preparer's License may use the designation "L.T.P.", "LTP" or the title "Licensed Tax Preparer".

(4) All advertising must be reviewed and approved in advance by the designated Licensed Tax Consultant. The designated Licensed Tax Consultant and the registered tax preparation business shall each be responsible for the business's compliance with the provisions of this rule.

(5) No licensee shall advertise to give a discount unless:

(a) The discount is based upon a basic fee schedule posted in public view in the licensee's place of business; and

(b) The fees on the posted basic fee schedule are the usual and customary charges of the tax preparation business; and

(c) The basic fee schedule must include the minimum fees charged for at least the following forms and schedules: 1040, Sch. A, Sch. B, Sch. EIC, Form 2441, Sch. 8812, Oregon 40, 40N, 40P, and OR Schedule A.

(6) All business advertising must include the Board issued business registration number of the firm written as: "Board of Tax Practitioners#" and/or "OBTP#" or the license number of the firm's Designated Licensed Tax Consultant written as: "Licensed Tax Consultant#" and/or "LTC#".

(7) All individual advertising must include the licensee's Board-issued LTC or LTP license number written as: "Licensed Tax Consultant#" and/or "LTC#" or "Licensed Tax Preparer# and/or "LTP#". For example, John Doe, Licensed Tax Consultant 12345-C or Jane Doe, LTP 56789-P.

Or. Admin. Code § 800-010-0050

TSE 6, f. & ef. 1-5-76; TSE 2-1981(Temp), f. 2-18-81, ef. 2-19-81; TSE 3-1981, f. 7-22-81, ef. 7-23-81; TSE 4-1981, f. & ef. 8-13-81; TSE 3-1982, f. & ef. 11-19-82; TSE 1-1985, f. & ef. 1-15-85; TSE 3-1986, f. & ef. 7-14-86; TSE 2-1990, f. & cert. ef. 1-25-90; TSE 2-1992, f. & cert. ef. 5-15-92; BTSE 1-2001, f. & cert. ef. 4-19-01; BTP 2-2007, f. 1-12-07, cert. ef. 2-1-07; BTP 1-2010, f. 1-19-10, cert. ef. 2-1-10; BTP 1-2011, f. 1-24-11, cert. ef. 2-1-11; BTP 3-2011, f. 6-3-11, cert. ef. 7-1-12; BTP 1-2014, f. 1-16-14, cert. ef. 2-1-14; BTP 1-2015, f. 1-16-15, cert. ef. 2/1/2015; BTP 1-2017, f. & cert. ef. 1/27/2017; BTP 1-2019, amend filed 09/20/2019, effective 10/1/2019

Statutory/Other Authority: ORS 673.730(7) & 673.730(10)

Statutes/Other Implemented: ORS 673.730(7) & 673.605 - 673.990