Tax Law

Recent Posts

Legal Alert: Oregon DOR CAT rulemaking in full swing
Posted on 16 Nov 2020 by Eversheds Sutherland LLP

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 . Read More

Oregon Ballot Measure Results: Here’s Which Portland Metro Area Ballot Measures Passed
Posted on 4 Nov 2020 by Eversheds Sutherland LLP

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... Read More

Oregon Ballot Measure Results: Here’s Which Portland Metro Area Ballot Measures Passed
Posted on 4 Nov 2020 by Eversheds Sutherland LLP

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... Read More

Legal Alert: Oregon proposed rules – broadcaster and unitary ownership threshold
Posted on 29 Oct 2020 by Eversheds Sutherland LLP

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... Read More

Oregon Decision and Texas Letter Ruling
Posted on 8 Sep 2020 by Eversheds Sutherland LLP

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... Read More

Tags: podcast , Oregon , Texas

Oregon’s Taxation of Railroad’s Intangible Personal Property is Derailed by the 4-R Act
Posted on 1 Sep 2020 by Eversheds Sutherland LLP

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... Read More

Keep the Change – Oregon Federal Court Partially Denies Motion to Dismiss Bottle Deposit Class Action
Posted on 25 Jun 2020 by Eversheds Sutherland LLP

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... Read More

Birds of a Feather Must Flock Together: Oregon Tax Court Holds that Airlines in a Unitary Group Must Aggregate Departure Data
Posted on 18 May 2020 by Eversheds Sutherland LLP

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... Read More

Oregon Tax Court Holds E911 Tax on VoIP Provider Does Not Violate U.S. Constitution
Posted on 20 Mar 2020 by Eversheds Sutherland LLP

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... Read More

Level Up: Oregon Tax Court Increases Value of Telecommunications Company Property’s Real Market Value
Posted on 13 Nov 2019 by Eversheds Sutherland LLP

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... Read More

More Than Smoke: Oregon Tax Court Holds Cigarette Manufacturer’s In-State Activities Exceeded P.L. 86-272
Posted on 28 Mar 2019 by Eversheds Sutherland LLP

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... Read More

More Than Smoke: Oregon Tax Court Hold Cigarette Manufacturer’s In-State Activities Exceeded P.L. 86-272
Posted on 28 Mar 2019 by Eversheds Sutherland LLP

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... Read More

Oregon Imposes 911 Tax on Out-of-State Retailer with No Physical Presence
Posted on 22 May 2018 by Eversheds Sutherland LLP

The Oregon Tax Court held that the state was not constitutionally prohibited from imposing its statewide 911 tax on an out-of-state VOIP service provider with no physical presence in the state. The court held that the 911 tax was not a sales or use tax... Read More

Oregon Deems Amendments to Statutory State Apportionment Formulas to Be Constitutional
Posted on 4 May 2018 by Eversheds Sutherland LLP

In another of the so-called “Compact” cases, the Oregon Supreme Court affirmed the decision of the Oregon Tax Court and held that: (1) the 1967 Oregon Legislature, in enacting Oregon Statute Section 305.655, did not clearly and unmistakably intend for... Read More

Oregon Legislature Passes IRC Conformity Legislation, But Decouples from Certain Federal Tax Reform Provisions
Posted on 17 Apr 2018 by Eversheds Sutherland LLP

On April 10, 2018, and April 13, 2018, Oregon Governor Kate Brown signed into law S.B. 1529 and S.B. 1528 (the Bills), respectively, which provide a series of changes to Oregon’s income tax laws in response to recent federal tax changes as part of the... Read More