2015 Oregon Revised Statutes
Volume : 08 - Revenue and Taxation
Chapter 314 - Taxes Imposed Upon or Measured by Net Income
Section 314.684 - Determination of sales factor.
(1) The sales factor for an interstate broadcaster shall be determined as provided in this section.
(2) The denominator of the sales factor shall include the total gross receipts derived by the interstate broadcaster from transactions and activities in the regular course of its trade or business, except receipts excluded under rules of the Department of Revenue.
(3) The numerator of the sales factor shall include all gross receipts attributable to this state, with gross receipts from broadcasting to be included as specified in subsection (4) of this section.
(4) Gross receipts from broadcasting of an interstate broadcaster that engages in income-producing activity in this state shall be included in the numerator of the sales factor if the commercial domicile of the customer is in this state or, in the case of an individual, the customer is a resident of this state.
[1989 c.792 §4; 2014 c.103 §2]
Note: The amendments to 314.684 by section 4, 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.
(1) The sales factor for an interstate broadcaster shall be determined as provided in this section.
(2) The denominator of the sales factor shall include the total gross receipts derived by the interstate broadcaster from transactions and activities in the regular course of its trade or business, except receipts excluded under rules of the Department of Revenue.
(3) The numerator of the sales factor shall include all gross receipts attributable to this state, with gross receipts from broadcasting to be included as specified in subsection (4) of this section.
(4) Gross receipts from broadcasting of an interstate broadcaster that engages in income-producing activity in this state shall be included in the numerator of the sales factor in the ratio that the interstate broadcaster’s audience or subscribers located in this state bears to its total audience and subscribers located both within and without this state.
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