OAR 150-314-0466
Definition of Programming and Subscription Services
# (1)
(1) For purposes of Oregon Laws 2021, Chapter 74, Section 2(1)(a), broadcasting sales result from the transmission of programming in the course of "broadcasting" as defined by Oregon Laws 2021, Chapter 74, Section 2(1)(a).
# (2)
(2) Programming, as used by Oregon Laws 2021, Chapter 74, Section 2(1)(a), means one (1) or more performance, event, or production, or segments of performances, events, or productions, intended to be distributed for visual and/or auditory perception, including, but not limited to, news, entertainment, sporting events, plays, stories, or other literary, commercial, educational, or artistic works.
# (3)
(3) A subscription service, for purposes of Oregon Laws 2021, Chapter 74, Section 2(3), means a service provided by a cable service provider, a direct broadcast satellite system, an internet content distributor or any other distributor that charges viewers for access to any programming.
# (4)
(4) The election allowed under Oregon Laws 2021, Chapter 74, Section 2(4) is available to any taxpayer with any broadcasting sales.
# (5)
(5) The provisions of this rule apply to tax years beginning on or after January 1, 2020.
[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).]
Amendment history
REV 19-2021, adopt filed 12/16/2021, effective 01/01/2022
Source: view the official text
In this chapter (40 sections)
- 150-314-0385 · Apportionment Formula
- 150-314-0390 · Property Factor; In General
- 150-314-0392 · Property Factor; Property Used for the Production of…
- 150-314-0394 · Property Factor; Consistency in Reporting
- 150-314-0396 · Property Factor; Numerator
- 150-314-0398 · Property Factor; Valuation of Owned Property
- 150-314-0400 · Property Factor; Valuation of Rented Property
- 150-314-0402 · Property Factor; Timber
- 150-314-0404 · Property Factor; Intangible Drilling Costs
- 150-314-0406 · Property Factor; Averaging Property Value
- 150-314-0415 · Payroll Factor; In General
- 150-314-0417 · Payroll Factor; Numerator
- 150-314-0425 · Sales Factor; Definition of Gross Receipts
- 150-314-0427 · Sales Factor; Numerator
- 150-314-0429 · Sales Factor; Sales of Tangible Personal Property in…
- 150-314-0431 · Sales Factor; Sales of Tangible Personal Property to…
- 150-314-0435 · Sales Factor; Sales Other Than Sales of Tangible…
- 150-314-0437 · Gross Receipts Related to Deferred Gain or Loss
- 150-314-0455 · Modified Factors for Publishing
- 150-314-0460 · Apportionment of Net Loss
- 150-314-0465 · Sales Factor for Interstate Broadcasters
- 150-314-0466 · Definition of Programming and Subscription Services
- 150-314-0470 · Interstate Broadcasters: Net Income Attributable to this…
- 150-314-0475 · Consistent Treatment of Partnership Items
- 150-314-0480 · Publicly Traded Partnerships Taxed as Corporations
- 150-314-0485 · Partnership Information Returns
- 150-314-0487 · Partnership Penalty
- 150-314-0495 · Corporation Tax Credits — Converting a C Corporation to…
- 150-314-0497 · Corporation Tax Credits — Converting an S Corporation to…
- 150-314-0510 · Definitions for Composite Tax Returns and Pass-through…
- 150-314-0515 · Oregon Composite Tax Return
- 150-314-0520 · Pass-through Entity Withholding Requirements
- 150-314-0521 · Pass-through entity elective tax: Estimated tax;…
- 150-314-0522 · Pass-through entity elective tax: Electing entities…
- 150-314-0525 · Exceptions to Pass-through Entity Withholding…
- 150-314-0530 · Divulging Particulars of Returns and Reports Prohibited
- 150-314-0535 · Information That May Be Furnished
- 150-314-0540 · Rewards for Information
- 150-314-0545 · Combat Zone Benefits
- 150-314-0733 · Partnership Pays Election After Federal Centralized…