Or. Admin. R. 150-314-0466 - Definition of Programming and Subscription Services
EXAMPLE #1: National network XYZ transmits a televised version of the play Julius Caesar on March 15 every year. XYZ transmits over the air, through cable and on the internet. Julius Caesar is a performance that is intended to be distributed for visual and auditory perception by an audience. Therefore, Julius Caesar is programming.
EXAMPLE #2: Game developer XYZ releases the game "23" as a tie in with the annual release of Julius Caesar. "23" is a multiplayer game that is streamed online with audio and visual components. However, "23" is not a performance, event or production for the purposes of this rule because "23" is not intended to be distributed for viewing or listening by an audience because the customers of "23" participate in the game. Accordingly, receipts from the streaming of "23" are not sourced using the broadcasting sales provisions.
EXAMPLE #3: For profit Education provider XYZ streams a variety of college lectures over the internet. These lectures meet the definition of programming because the lectures are educational productions intended to be distributed for viewing and listening by an audience.
Publications: Contact the Oregon Department of Revenue for information about how to obtain a copy of the publication referred to or incorporated by reference in this rule pursuant to ORS 183.360(2) and ORS 183.355(1)(b).
Statutory/Other Authority: ORS 305.100
Statutes/Other Implemented: ORS 314.605 - 314.675
State regulations are updated quarterly; we currently have two versions available. Below is a comparison between our most recent version and the prior quarterly release. More comparison features will be added as we have more versions to compare.