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Tax Law

Legal Alert: Oregon proposed rules – broadcaster and unitary ownership threshold

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 amendments were to: (1) clarify that an interstate broadcaster must compute their audience/subscriber ratio using the DOR’s market-based sourcing rule, and (2) modify the common ownership and control percentage (from 80% to 50%) for affiliates in a unitary group.

Read the full Legal Alert here.