Oregon Administrative Rules
Chapter 150 - DEPARTMENT OF REVENUE
Division 314 - INCOME TAXATION GENERALLY GENERAL PROVISIONS
Section 150-314-0070 - Apportionment Factors Generally

(1) Apportionable income is apportioned to this state by use of the formula provided in ORS 314.650 as it applies to the tax year involved or the formula provided in ORS 314.280(3)(b) for qualifying utilities. For tax years beginning on or after July 1, 2005, ORS 314.650 provides for apportionment using only the sales factor.

(2) For purposes of the sales factor as used in OAR 150-314-0074 through -0084, "sales" means all gross receipts and revenues included in the taxpayer's apportionable income.

(3) For financial organizations, the three factors are modified as provided in OAR 150-314-0088.

(4) Title insurance companies and health care service contractors are not classed as "domestic insurers" under ORS 317.010(11) and so may not apportion their income under ORS 317.660. These companies must apportion their income under the provisions of ORS 314.610 to 314.665, except that "sales" includes "gross premium receipts."

(5) For public utilities (other than carriers of freight or passengers), companies engaged in sea transportation services, and companies engaged in interstate river transportation, the three factors are property, payroll, and sales.

(6) For companies engaged in sea transportation services and companies engaged in interstate river transportation, the three factors are modified property, payroll, and sales.

(7) For carriers of freight or passengers, the three factors are modified property, payroll, and sales. Modified factors for such carriers, sea transportation companies, and interstate river transportation companies are contained in OAR 150-314-0074 through 150-314-0084.