2015 Oregon Revised Statutes
Volume : 08 - Revenue and Taxation
Chapter 314 - Taxes Imposed Upon or Measured by Net Income
Section 314.680 - Definitions for ORS 314.680 to 314.690; rules.

As used in ORS 314.680 to 314.690, unless the context requires otherwise:

(1) "Broadcasting" means the activity of transmitting any one-way electronic signal by radio waves, microwaves, wires, coaxial cables, wave guides or other conduits of communications.

(2) "Commercial domicile" has the meaning given that term in ORS 314.610.

(3) "Customer" means an advertiser, a licensee or any other person that has a direct contractual relationship with an interstate broadcaster under which revenue is derived by the interstate broadcaster.

(4) "Gross receipts from broadcasting" means income from advertising, licensing or distributing video programming or audio programming and all other gross receipts of an interstate broadcaster from transactions and activities in the regular course of its trade or business except receipts from sales of real or tangible personal property.

(5) "Interstate broadcaster" means a taxpayer that engages in the for-profit business of broadcasting to persons located both within and without this state and that for the tax year is of a class or type of taxpayer that would properly be subject to apportionment under ORS 314.680 to 314.690 as in effect prior to June 6, 2014.

(6) "Resident of this state" has the meaning given that term in ORS 316.027.

[1989 c.792 §3; 1995 c.79 §159; 2014 c.103 §1]

Note: The amendments to 314.680 by section 3, chapter 103, Oregon Laws 2014, apply to tax years beginning on or after January 1, 2017. See section 5, chapter 103, Oregon Laws 2014. The text that applies to tax years beginning on or after January 1, 2017, is set forth for the user’s convenience.
As used in ORS 314.680 to 314.690, unless the context requires otherwise:

(1) "Broadcasting" means the activity of transmitting any one-way electronic signal by radio waves, microwaves, wires, coaxial cables, wave guides or other conduits of communications.

(2) "Gross receipts from broadcasting" means all gross receipts of an interstate broadcaster from transactions and activities in the regular course of its trade or business except receipts from sales of real or tangible personal property.

(3) "Interstate broadcaster" means a taxpayer that engages in the for-profit business of broadcasting to subscribers or to an audience located both within and without this state. The audience or subscribers ratio shall be determined by rule of the Department of Revenue.