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2019 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.
Universal Citation: OR Rev Stat § 314.680 (2019)
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. [1989 c.792 §3; 1995 c.79 §159; 2014 c.103 §§1,3]
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