Sourcing Commercial Activity to Oregon from Sales of Tangible Personal Property

# (1)

(1) *Definitions*.

(a) "Purchaser within Oregon" includes the ultimate recipient of property if the taxpayer, at the designation of the purchaser, delivers property to the ultimate recipient within Oregon.

(b) "Tangible personal property" means personal property that can be seen, weighed, measured, felt, or touched, or that is in any other manner perceptible to the senses. "Tangible personal property" includes electricity, water, gas, steam, and prewritten computer software.

# (2)

(2) Gross receipts from the sales of tangible personal property are sourced to Oregon if the property is delivered to a purchaser within Oregon regardless of the f.o.b. point or other conditions of sale, whether transported by seller, purchaser, or common carrier.

# (3)

(3) Property is deemed to be delivered to a purchaser within Oregon if the recipient is located in Oregon, even though the property is ordered from outside of Oregon.

# (4)

(4) Property is delivered to a purchaser within Oregon if the delivery terminates in Oregon, even though the property is subsequently transferred by the purchaser to another state.

# (5)

(5) When property being delivered by a seller from the state of origin to a purchaser in another state is diverted while enroute to a purchaser in Oregon, the sale is in Oregon.