2017 Regular Session
|At the request of:||(at the request of Senate Interim Committee on Finance and Revenue)|
|Regular Sponsors:||Printed pursuant to Senate Interim Rule 213.28 by order of the President of the Senate in conformance with presession filing rules, indicating neither advocacy nor opposition on the part of the President.|
|Bill Title:||Relating to definition of "Oregon sales" as used in determining corporate minimum tax; prescribing an effective date.|
For purposes of corporate minimum tax, modifies definition of "Oregon sales" to exclude sales made from Oregon to state in which taxpayer is not taxable and sales of intangible property unless attributable to this state's marketplace.
Applies to tax years beginning on or after January 1, 2018. Takes effect on 91st day following adjournment sine die.
|Fiscal Impact:||May Have Fiscal Impact, But No Statement Yet Issued|
|Revenue Impact:||May Have Revenue Impact, But No Statement Yet Issued|
|Measure Analysis:||Staff Measure Summary / Impact Statements|
|Current Location:||In Senate Committee|
|Current Committee:||Senate Committee On Finance and Revenue|