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Oregon Revised Statutes (Tax Chapters)

ORS § 314.666

Market for sales in this state

Official textoregonlegislature.gov10 subsections

# (1)

A taxpayer’s market for sales is in this state:

# (a)

In the case of the sale, rental, lease or license of real property, if and to the extent the property is located in this state.

# (b)

In the case of the rental, lease or license of tangible personal property, if and to the extent the property is located in this state.

# (c)

In the case of the sale of a service, if and to the extent the service is delivered to a location in this state.

# (2)

A taxpayer’s market for sales is in this state in the case of intangible property that is rented, leased or licensed, if and to the extent the property is used in this state. Intangible property utilized in marketing a good or service to a consumer is deemed to be used in this state if that good or service is purchased by a consumer that is in this state.

# (3)

A taxpayer’s market for sales is in this state in the case of intangible property that is sold, if and to the extent the property is used in this state. Under this subsection:

# (a)

A contract right, government license or similar intangible property that authorizes the holder to conduct a business activity in a specific geographic area is deemed to be used in this state if the geographic area includes all or part of this state.

# (b)

Intangible property sales that are contingent on the productivity, use or disposition of the intangible property shall be treated as the rental, lease or licensing of such intangible property under subsection (2) of this section.

# (c)

All other intangible property sales shall be excluded from the sales factor.

# (4)

If the state or states of assignment under subsections (1) to (3) of this section cannot be determined, the state or states of assignment shall be reasonably approximated. [2017 c.549 §2]

Note: 314.666 was added to and made a part of 314.605 to 314.675 by legislative action but was not added to any smaller series therein. See Preface to Oregon Revised Statutes for further explanation.

(Procedure Where Ordinary Determination Not Satisfactory)

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In this chapter (40 sections)
  1. 314.515 · Installment schedule for payment of estimated tax
  2. 314.518 · Estimated tax payments by electronic funds transfer;…
  3. 314.520 · State agency authority over certain electronic funds transfer…
  4. 314.525 · Underpayment of estimated tax; interest; nonapplicability of…
  5. 314.605 · Short title; construction
  6. 314.606 · Status of ORS 314.605 to 314.675 when in conflict with…
  7. 314.610 · Definitions for ORS 314.605 to 314.675
  8. 314.615 · When allocation and apportionment of net income from business…
  9. 314.620 · When taxpayer is considered taxable in another state
  10. 314.625 · Certain nonapportionable income to be allocated
  11. 314.630 · Allocation to this state of net rents and royalties
  12. 314.635 · Allocation to this state of capital gains and losses
  13. 314.640 · Allocation to this state of interest and dividends
  14. 314.642 · Allocation to this state of lottery prizes
  15. 314.645 · Allocation to this state of patent and copyright royalties
  16. 314.647 · Policy
  17. 314.650 · Apportionment of income
  18. 314.655 · Determination of property factor
  19. 314.660 · Determination of payroll factor
  20. 314.665 · Determination of sales factor; use of market sourcing;…
  21. 314.666 · Market for sales in this state
  22. 314.667 · Additional methods to determine extent of business activity…
  23. 314.668 · Definitions
  24. 314.669 · Legislative findings; purposes
  25. 314.670 · [1965 c.152 §19; 1984 c.1 §17; 1995 c.79 §157; 1999 c.143 §9;…
  26. 314.671 · Qualifying investment contract; duration; remedies
  27. 314.673 · Rules; report to Legislative Assembly
  28. 314.674 · Apportionment of broadcasting sales
  29. 314.675 · Apportionment of net loss; net loss deduction; limitations
  30. 314.680 · [1989 c.792 §3; 1995 c.79 §159; 2014 c.103 §§1,3; repealed by…
  31. 314.682 · [1989 c.792 §2; 1995 c.79 §160; repealed by 2021 c.74 §4]
  32. 314.684 · [1989 c.792 §4; 2014 c.103 §§2,4; repealed by 2021 c.74 §4]
  33. 314.686 · [1989 c.792 §5; 1995 c.79 §161; repealed by 2021 c.74 §4]
  34. 314.688 · [1989 c.792 §6; 1995 c.79 §162; repealed by 2021 c.74 §4]
  35. 314.690 · [1989 c.792 §7; repealed by 2021 c.74 §4]
  36. 314.695 · Application of ORS 314.280 and 314.605 to 314.675
  37. 314.698 · Treatment of global intangible low-taxed income
  38. 314.705 · [1967 c.242 §2; repealed by 2015 c.480 §6]
  39. 314.710 · [1967 c.242 §7; 1969 c.493 §91; repealed by 2015 c.480 §6]
  40. 314.712 · Partnerships not subject to income tax; exceptions
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