Or. Admin. R. 150-317-1010 - Substantial Nexus Guidelines for the Corporate Activity Tax (CAT)
Current through Register Vol. 61, No. 4, April 1, 2022
Example 1: Brookland Distributing Company (Brookland), located outside of Oregon, distributes wine and beer throughout Oregon, through Oregon licensed distributors with whom Brookland has distribution agreements. Brookland is required to obtain and maintain a wholesaler's license from the Oregon Liquor Control Commission (OLCC). A condition of the license is that Brookland must make monthly reports of sales volumes to the OLCC. Brookland also periodically seeks advice and approval from the OLCC for special event activities in Oregon, where no sales are solicited by Brookland. Brookland has substantial nexus in Oregon.
Example 2: Atlas Company (Atlas Co.), headquartered in Maryland, operates a website supporting internet sales, primarily to European country customers. Atlas Co. made approximately 10,000 sales at $99.00 per sale, to residents of Oregon during the year, realizing $990,000 of commercial activity. Atlas Co. contracts with an Oregon mailing service to deliver the merchandise in Oregon. While the amount of commercial activity realized by Atlas Co. is below the threshold to file a corporate activity tax return and pay tax, Atlas Co. does have substantial nexus in Oregon, and must register with the department when commercial activity exceeds $750,000.
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 & 317A.143
Statutes/Other Implemented: ORS 317A.116
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