Public hearing conference call set May 26 for first CAT permanent rules
May 08, 2020
Salem, OR — In accordance with social distancing measures necessary to slow the spread of the novel coronavirus, or COVID-19, the public hearing for the first set of permanent rules for the Corporate Activity Tax will take place via conference call 9 to 11 a.m. Tuesday, May 26.
To participate in the hearing, interested parties should call 541-465-2805 and enter the conference PIN 234470 when prompted. Those wishing to testify at the hearing will need to register beginning at 8:45 a.m. on the conference call line. Those needing to make alternate arrangements for registration should contact the Department of Revenue rules coordinator before 8:45 a.m. May 26.
Taxpayers may also send written comments to the rules coordinator by email, fax, or mail. Comments must be received no later than 5 p.m. May 26. Contact information for the rules coordinator is included below.
Katie McCann
Administrative Rules Coordinator
Director's Office
955 Center St NE
Salem, OR 97301-2555
Direct telephone: 503-509-9787
E-mail: Rulescoordinator.dor@oregon.gov
FAX: 503-945-8290
The temporary rules included in this permanent rules process include:
150-317-1000 Definition of commercial activity.
150-317-1010 Substantial nexus guidelines for the Corporate Activity Tax.
150-317-1020 Factors used in determining whether a group of persons are engaged in a unitary group and filing requirements for unitary groups.
150-317-1030 Sourcing commercial activity to Oregon from sales of tangible personal property in this state.
150-317-1040 Sourcing commercial activity other than sales of tangible personal property in this state.
150-317-1100 Agent exclusion.
150-317-1120 Definition of single-family residential construction.
150-317-1130 Property brought into Oregon.
150-317-1150 Retail grocery sales exclusion.
150-317-1200 Cost input or labor cost subtraction.
150-317-1220 Employee compensation: labor subtraction.
150-317-1300 Estimated tax: When estimated payments are required.
150-317-1310 Estimated tax payments: Delinquent or underestimated payment or both, constitutes underpayment.
150-317-1320 Estimated tax: Unitary groups and apportioned returns.
150-317-1330 Extension of time to file.
150-317-1410 Motor vehicle resale certification.
The department also plans to adopt a new permanent rule:
150-317-1025 Unitary Group with foreign affiliates and Reporting Requirements.
Other existing temporary rules will be the subject of future permanent rules processes and the CAT policy team continues to work on additional rules to implement the law.
Taxpayers with general questions about the CAT can email cat.help.dor@oregon.gov or call 503-945-8005.
Visit www.oregon.gov/dor to get tax forms, check the status of your refund, or make tax payments; call 800-356-4222 toll-free from an Oregon prefix (English or Spanish); 503-378-4988 in Salem and outside Oregon; or email questions.dor@oregon.gov. For TTY (hearing or speech impaired), call 800-886-7204.