2017 Regular Session
|At the request of:||(at the request of Governor Kate Brown for Department of 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 apportionment of corporate income; and prescribing an effective date.|
Replaces standard using cost of performance with market-sourcing standard for purposes of determining sales factor applicable to intangible property and services, as used in corporate excise tax apportionment calculation.
Applies to tax years beginning on or after January 1, 2018. Takes effect on 91st day following adjournment sine die.
|Chapter Number:||Chapter 549|
|Fiscal Impact:||No Fiscal Impact|
|Revenue Impact:||Revenue Impact Issued|
|Measure Analysis:||Staff Measure Summary / Impact Statements|
|Current Location:||Chapter Number Assigned|