Section 314.666 - Market for sales in this state(1) A taxpayer's market for sales is in this state:(a) In the case of the sale, rental, lease or license of real property, if and to the extent the property is located in this state.(b) In the case of the rental, lease or license of tangible personal property, if and to the extent the property is located in this state.(c) In the case of the sale of a service, if and to the extent the service is delivered to a location in this state.(2) A taxpayer's market for sales is in this state in the case of intangible property that is rented, leased or licensed, if and to the extent the property is used in this state. Intangible property utilized in marketing a good or service to a consumer is deemed to be used in this state if that good or service is purchased by a consumer that is in this state.(3) A taxpayer's market for sales is in this state in the case of intangible property that is sold, if and to the extent the property is used in this state. Under this subsection: (a) A contract right, government license or similar intangible property that authorizes the holder to conduct a business activity in a specific geographic area is deemed to be used in this state if the geographic area includes all or part of this state.(b) Intangible property sales that are contingent on the productivity, use or disposition of the intangible property shall be treated as the rental, lease or licensing of such intangible property under subsection (2) of this section.(c) All other intangible property sales shall be excluded from the sales factor.(4) If the state or states of assignment under subsections (1) to (3) of this section cannot be determined, the state or states of assignment shall be reasonably approximated.314.666 was added to and made a part of 314.605 to 314.675 by legislative action but was not added to any smaller series therein. See Preface to Oregon Revised Statutes for further explanation.