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OAR 150-317-1100

Agent Exclusion

Official textus-or/regssecure.sos.state.or.uslast amended
Summarize

# (1)

(1) "Agent" means a person who is acting on behalf of another and is subject to that other person's control.

# (2)

(2) All facts and circumstances must be considered to determine if a person is an agent.

# (3)

(3) An agent may exclude the fair market value of property, money and other amounts from their commercial activity only to the extent the property, money and other amounts are received or acquired on behalf of the person who controls the agent.

# (4)

(4) An agent must include the agent's fee, commission or remuneration in the agent's commercial activity. An agent's commercial activity includes any property, money and other amounts that an agent retains from the property, money and other amounts received on behalf of the principal to pay the agent's commission, fee or remuneration.

# (5)

(5)*Examples.*

Amendment history

REV 11-2020, adopt filed 06/24/2020, effective 06/28/2020

Source: view the official text

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In this chapter (40 sections)
  1. 150-317-0640 · Member of a Unitary Group Incorporated in a Listed…
  2. 150-317-0651 · Repatriation Tax Credit
  3. 150-317-0652 · Modification for Listed Jurisdiction Amounts Previously…
  4. 150-317-0660 · Computation of Taxable Income; Excess Loss Accounts
  5. 150-317-0670 · Application for Relief
  6. 150-317-0680 · Tax Imposed on Unrelated Business Income of Certain…
  7. 150-317-1000 · Definition of Commercial Activity
  8. 150-317-1010 · Substantial Nexus Guidelines for the Corporate Activity…
  9. 150-317-1015 · Short Tax Period Return Requirements
  10. 150-317-1020 · Corporate Activity Tax Unitary Business Factors, Common…
  11. 150-317-1022 · Unitary Group Tax Year
  12. 150-317-1023 · Unitary Group Designated Reporting Entity
  13. 150-317-1025 · Corporate Activity Tax: Election to Exclude Non-U.S.…
  14. 150-317-1030 · Sourcing Commercial Activity to Oregon from Sales of…
  15. 150-317-1040 · Sourcing Commercial Activity to Oregon of Other than…
  16. 150-317-1050 · Sourcing of Commercial Activity for Financial…
  17. 150-317-1060 · Definition of Insurers’ Gross Premiums Receipts
  18. 150-317-1070 · Sourcing of Motor Carrier Transportation Services
  19. 150-317-1080 · Sourcing of Rail Carrier Transportation Services
  20. 150-317-1090 · Sourcing of Sea Transportation Services
  21. 150-317-1095 · Sourcing of River Transportation Services
  22. 150-317-1100 · Agent Exclusion
  23. 150-317-1120 · Exclusion for subcontracting payments
  24. 150-317-1130 · Property Brought into Oregon
  25. 150-317-1140 · Wholesale Sale of Groceries Exclusion
  26. 150-317-1150 · Retail Sale of Groceries Exclusion
  27. 150-317-1160 · Farmer’s Sales to Agricultural Cooperatives
  28. 150-317-1170 · Farming Operations: Clarifying Definitions for…
  29. 150-317-1180 · Eligible Pharmacy Exclusion
  30. 150-317-1185 · Definition of Precious Metal Dealer
  31. 150-317-1200 · Cost Input or Labor Cost Subtraction
  32. 150-317-1220 · Employee Compensation: Labor Cost Subtraction
  33. 150-317-1300 · Estimated Tax: When Estimated Payments Are Required
  34. 150-317-1310 · Estimated Tax Payments: Delinquent or Underestimated…
  35. 150-317-1320 · Estimated Tax: Unitary Groups and Apportioned Returns
  36. 150-317-1330 · Extension of Time to File
  37. 150-317-1400 · Determining Property Resold Out of State, and Methods of…
  38. 150-317-1410 · Motor Vehicle Resale Certificate – Documentation Required
  39. 150-317-1420 · Damages Received as the Result of Litigation
  40. 150-317-1500 · Good Faith Effort
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