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2017 Regular Session
At the request of: (at the request of Governor Kate Brown for Department of Revenue)
Chief Sponsors:
Regular Sponsors: Introduced and printed pursuant to House Rule 12.00. Presession filed
Bill Title: Relating to methods of determining taxpayer business activity in state; and prescribing an effective date.
Catchline/Summary: Removes functional test for purposes of apportionment of business income of corporate excise taxpayer by defining "sales" to exclude amounts that are received by taxpayer from certain transactions, received in role as agent or held in trust.
Authorizes Department of Revenue to designate other exceptions by rule. Applies to tax years beginning on or after January 1, 2018. Takes effect on 91st day following adjournment sine die.
Chapter Number: Chapter 622
Fiscal Impact: No Fiscal Impact
Revenue Impact: Has Minimal Revenue Impact
Measure Analysis: Staff Measure Summary / Impact Statements
Current Location: Chapter Number Assigned
Current Committee:
Current Subcommittee:
Subsequent Referral(s):
Measure History
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