Recent Oregon Corporate Tax Developments – Recent Developments in Equity-Based Compensation
Oregon moves one step closer to a single sales factor apportionment formula. For tax years beginning after June 30, 2006, business income is apportioned for purposes of Oregon corporate excise (income) tax by multiplying the corporation’s business income by a multiplier equal to 90 percent (previously, 80 percent) of the sales factor, plus 5 percent (previously, 10 percent) of the property factor, plus 5 percent (previously, 10 percent) of the payroll factor. However, for tax years beginning after June 30, 2006, certain forest products companies will use a double-weighted sales factor in the formula. View full article (PDF).