Current through Register Vol. 61, No. 4, April 1, 2022
Definition. For purposes
of this rule, "rail carrier" means a person providing railroad transportation
of persons or property for compensation.
In General. Amounts
realized from rail carrier transportation services are sourced to this state if
and to the extent the service is delivered to a location in this state. A
transportation service is delivered to a location in this state to the extent
that the transportation occurs within the borders of the state.
The total commercial activity sourced to
this state during the tax period from rail carrier transportation services
(a) All receipts realized from any
rail carrier transportation service which both originates and terminates within
this state; and
(b) That portion of
the receipts realized from each movement or shipment passing through, into, or
out of this state as determined by the ratio which the miles traveled by such
movement or shipment in this state bears to the total miles traveled by such
movement or shipment from points of origin to destination. Per diem and mileage
charges that are collected by the taxpayer are excluded from both the numerator
and denominator of the ratio.
Notwithstanding section (3), receipts
sourced to this state may not include receipts from transportation services to
the extent sourcing such receipts to this state is prohibited by the
Constitution or laws of the United States, including, but not limited to, 49
ode § 24301(l).
Admin. R. 150-317-1080
7-2021, adopt filed 06/28/2021, effective
Statutory/Other Authority: ORS
Statutes/Other Implemented: ORS