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With fall rulemaking underway, the Oregon Department of Revenue (DOR) has issued several amendments to, and new regulations related to, Oregon’s Corporate Activity Tax (CAT). Read our full Legal Alert here .

Two significant tax ballot measures were on the ballot for voters in the Portland area this Election Day.  Here’s a look at what measures passed and which ones failed. Failed.   The Portland Metro Council Measure 26-218 proposed authorizing a payroll...

Two significant tax ballot measures were on the ballot for voters in the Portland area this Election Day.  Here’s a look at what measures passed and which ones failed. Failed.   The Portland Metro Council Measure 26-218 proposed authorizing a payroll...

On October 26, Oregon’s Department of Revenue (DOR) filed a Notice of Proposed Rulemaking for Oregon Administrative Rules 150-314-0465 (broadcaster sourcing) and 150-317-0510 (unitary common ownership threshold). The DOR’s stated need for the proposed...

In this episode we discuss two recent developments, including an Oregon decision concerning sales tax on vehicles ( EAN Holdings, LLC v Oregon  Department of Revenue ) and a Texas letter ruling dealing with software as a service and data processing...

The U.S. Court of Appeals for the Ninth Circuit upheld a rail carrier’s authority to challenge the Oregon Department of Revenue’s taxation of its “accounting goodwill” pursuant to the federal Railroad Revitalization and Regulatory Reform Act, commonly...

On June 12, 2020, a federal court partially denied Kroger Co.’s motion to dismiss a putative class action complaint regarding Oregon’s bottle deposit on beverages. The complaint alleged that Kroger had misrepresented the cost of certain beverages by charging...

On February 28, 2020, the Oregon Tax Court held that multiple airlines operating as a unitary business should aggregate not only transportation revenue but also other metrics, such as departure ratios, that are factored into the apportionment formula...

On March 2, 2020, the Oregon Tax Court held that the application of the state’s E911 Tax to a provider of interconnected VoIP services (“Taxpayer”) did not violate the Due Process and Commerce Clauses of the U.S. Constitution. The E911 Tax is imposed...

On October 25, 2019, the Oregon Tax Court upheld the Department of Revenue’s proposed increase in the real market value of Level 3’s centrally assessed property. Level 3 operated an optical fiber network and provided various communication services. It...

Matter of J-P-G-, 27 I&N Dec. 642 (BIA 2019) (1) The offense of menacing in violation of section 163.190 of the Oregon Revised Statutes is categorically a crime involving moral turpitude. (2) The element of actual inflicted fear is not necessary...

Aguirre Barbosa v. Barr, June 6, 2019 Court Staff Summary: "The panel filed: (1) an order denying Respondent’s motion to depublish and granting the motion to amend the opinion filed on March 28, 2019, and appearing at 919 F.3d 1169; and ...

On February 26, 2019, the Oregon Tax Court held that an out-of-state cigarette manufacturer’s in-state activities violated Public Law 86-272, resulting in the manufacturer being subject to Oregon’s corporation excise tax. P.L. 86-272 prohibits any state...

Aguirre Barbosa v. Barr "Petitioner Pedro Aguirre Barbosa, a Mexican citizen, was convicted of robbery in the third degree in violation of Oregon Revised Statutes section 164.395. An immigration judge (“IJ”) denied relief from removal...

On February 26, 2019, the Oregon Tax Court held that an out-of-state cigarette manufacturer’s in-state activities violated Public Law 86-272, resulting in the manufacturer being subject to Oregon’s corporation excise tax. P.L. 86-272 prohibits any state...