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2025 Oregon Revised Statutes
Volume : 08 - Revenue and Taxation
Chapter 316 - Personal Income Tax
Section 316.821 - Federal election to deduct sales taxes; addition for state purposes.
Universal Citation:
OR Rev Stat § 316.821 (2025)
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(1) A taxpayer that elects to deduct state and local sales taxes under section 164(b)(5) of the Internal Revenue Code for federal tax purposes must make the same election for purposes of the tax imposed by this chapter.
(2) A taxpayer that elects to deduct state and local sales taxes under section 164(b)(5) of the Internal Revenue Code for federal tax purposes shall add the amount deducted to federal taxable income for purposes of the tax imposed by this chapter. [2005 c.832 §30]
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