subtraction for purposes of the Oregon Corporate Activity Tax (CAT) under Oregon Laws 2019, chapter 122, section 64, as amended by Oregon Laws 2019, chapter 579, section 53. Section 2012(k). The Oregon CAT is a hybrid between the Ohio Commercial Activity Tax and the Texas franchise (margin) tax and is imposed on the person engaging in taxable commercial activity and not on a purchaser. House Bill (HB) 3427A, a bill that would create an Oregon corporate activity tax (CAT), passed in the state house and senate. For CAT taxpayers who elect to use the separate accounting method to determine costs eligible for subtraction, the amount of an EIDL emergency advance, CFAP direct assistance payment, or PPP loan (forgiven or not) used to pay labor costs or cost inputs may be included when calculating the 35 percent subtraction, if and to the extent those costs or cost inputs are attributable to commercial activity, including eligible labor costs as described above. August 16, 2019 House Bill (HB) 3427, which creates a corporate activity tax (CAT) in Oregon, was signed into law by Governor Kate Brown on May 16, 2019, following a tumultuous legislative session that may impact the tax’s future. Nothing in the Oregon CAT explicitly requires the taxpayer to establish a physical presence in Oregon as part of the nexus tests. 16 Id., at Section 64(1). The CAT is imposed on taxpayers for the privilege of doing business in this state. 11 Oregon Laws 2019, chapter 122, section 58(18)(a)(A) to (C), as amended by Oregon Laws 2019, chapter 12 579, section 50: centralization of management, economies of scale, and functional integration. The Department of Revenue does not advise about compliance with non-tax laws. Many local laws are punitive. The taxpayer was unable to pay a full quarterly installment because of insufficient funds due to COVID-19. Oregon law uses the same definition, but uses the term assistance animals rather than service animals. The election is binding for, and applicable to, the tax year it is made. In addition, Oregon's CAT allows a 35 percent subtraction for certain business expenses. Accordingly, unless a referendum is required, H.B. Have no exclusions from commercial activity that would otherwise be sourced to Oregon (including, but not limited to, receipts from transactions between members of the unitary group). The Oregon CAT is imposed on the unitary group and the members are jointly and severally liable for the Oregon CAT.27. . Once registered, re-registration in subsequent years is not required. 3427, at Section 65(1). For further information on unitary groups, please refer to the Unitary Group video on the CAT training materials webpage. CAT returns are due each year on April 15. June 30 marked the closing of the 2019 regular session! Changes to existing Rules are listed chronologically in abbreviated form, with the most recent change last. When is property brought into Oregon included in taxable commercial activity? Out-of-State Resale Certificate for Sales to Wholesalers. 503-223-8197 ex. A full list of all unitary group members is not required at registration. The Oregon CAT applies an extremely broad definition of substantial nexus, which includes any of the following: These tests are defined in reference to a “person,” not a unitary group. FAQ below. Taking action against systemic bias, racism, and unequal treatment, Key opportunities, trends, and challenges, Go straight to smart with daily updates on your mobile device, See what's happening this week and the impact on your business. above. For tax years 2021 and on, a taxpayer expecting $5,000 or more of CAT liability must make estimated payments. 1 Intended to raise approximately $1 billion in new annual revenue 2 to fund state investments in education (extensive education provisions are also included in … Portland regional office: 503-224-4086 or 1-800-228-6958. In the United States, Deloitte refers to one or more of the US member firms of DTTL, their related entities that operate using the "Deloitte" name in the United States and their respective affiliates. The Corporate Activity Tax (CAT) is an annual calendar year tax, established in 2019, and applicable to tax years beginning January 1, 2020. Any document may serve as a resale certificate, provided it contains all of the following information: What is the Corporate Activity Tax (CAT)? For example, the following items are excluded: A taxpayer is required to include the value of property transferred into Oregon within a year of purchase outside Oregon if the purchase outside Oregon and transfer into Oregon was intended, in whole or in part, to avoid the CAT. Oregon Laws 2019 (Enrolled House Bill 3427) [of this 2019 Act], and re-imbursements made by entities that are not members of a unitary group that are required to be made for economic parity among multiple owners of an entity whose tax obligation under sections 58 to 76, chapter 122, Oregon Entities meeting the criteria for inclusion in more than one unitary group must file with the unitary group that realizes the greatest amount of Oregon commercial activity, after exclusions. While a business may increase the price charged to customers based on their business expenses, the CAT is imposed on the business entity itself, and thus the total price the business charges (including any amount the business adds to the price estimated to be attributable to the CAT) is included in the business' commercial activity and possibly subject to CAT. The department will not assess penalties for underestimating quarterly payments if the business has made a good faith effort to comply. Kate Brown signed House Bill 3427, which establishes the new Oregon corporate activity tax (CAT). Owning or using a part or all of the taxpayer’s capital in Oregon, Holding a certificate of existence or authorization to do business in Oregon issued by the Oregon Secretary of State. Oregon Administrative Rules Database (OARD), health insurance premium and managed care assessment, hospital and long-term care facility assessment. Quarterly estimated tax payments will be required beginning in April 2020. These laws should apply to all cats, not just owned, family animals. Purchase Publications The Oregon Laws are the bills passed by the House and Senate each legislative session. FAQ below for further information regarding penalty relief for businesses impacted by the COVID-19 pandemic in 2020. The CAT is not a transactional tax, such as a retail sales tax, nor is it an income tax. On May 16, 2019, Oregon Gov. 17 Id., at Section 58(4). CAT taxpayers are allowed to subtract 35 percent of the greater of their cost inputs or their labor costs that are attributable to commercial activity. Oregon law requires all dogs to be vaccinated against rabies as early as three months of age. For example, "OSA 4-1993, f. & cert. If taxpayers know they will owe $10,000 or more in annual corporate activity tax in 2020 and can pay, they should make estimated quarterly payments and comply with the law. Chapter: 166 - Offenses Against Public Order; Firearms and Other Weapons; Racketeering, Section: 240, Year: 2019, Last Accessed: 2020-05-16 Before the law can take effect, Oregon voters could reject the new law during a special election. A podcast by our professionals who share a sneak peek at life inside Deloitte. CAT is excited to announce that, thanks to a generous grant, we are hiring! 2164 provides for technical corrections to the Oregon Corporate Activity Tax (CAT) enacted in May. Further information for unitary groups with non-U.S. members is also available in the “Can unitary groups with non-US members exclude the non-US members from a group return?" A penalty of $100 per month may be assessed for failing to register, up to $1,000 per calendar year (ORS 317A.131). 2164 provides for technical corrections to the Oregon Corporate Activity Tax (CAT) enacted in May. art. The sharing or exchange of value requires interdependency of the parts of the business and requires more than a passive investment of funds. Additional guidance is also available in the Return Instructions video on the CAT training materials webpage.. 4 (a) “Purchaser within Oregon” includes the ultimate recipient of property if the taxpayer, at the 5 22 Id., at Section 58(15), (18). A subtraction from commercial activity is not allowed for any amount of expenses from transactions among members of a unitary group. The extension form and instructions are available on our Forms website. +'?ID={ItemId}&List={ListId}', 'center:1;dialogHeight:500px;dialogWidth:500px;resizable:yes;status:no;location:no;menubar:no;help:no', function GotoPageAfterClose(pageid){if(pageid == 'hold') {STSNavigate(unescape(decodeURI('{SiteUrl}'))+ A good-faith effort can be demonstrated by the extent of the taxpayer's efforts to accurately estimate and pay the required quarterly installment (OAR 150-317-1500). Any document may serve as an out-of-state resale certificate, provided that it contains: This certificate must be retained by the seller along with their transaction records. The most notable new bill is House Bill (HB) 3427, known as the Student Success Act, a bill that creates the Oregon corporate activity tax (CAT). This is subject to review by the department (OAR 150-317-1130). 26 Id., at Section 58(20). Legal Links. Businesses should confer with their own legal advisers or tax professionals.. 3427, which will impose a new Oregon corporate activity tax (CAT) on “commercial activity” (defined below) in Oregon. The amount of an EIDL emergency advance, PPP loan (forgiven or not), or CFAP direct assistance payment that is used to pay labor costs or cost inputs incurred over the year can be included in the taxpayer's costs eligible for the subtraction so long as those costs are attributable to commercial activity. + '?List={ListId}&ID={ItemId}'), /_layouts/15/images/sendOtherLoc.gif?rev=40, javascript:GoToPage('{SiteUrl}' + FAQ below.. Can I exclude receipts from the sale of groceries? Refer to Oregon Administrative Rule 150-317-1020 for more information about common ownership and unitary business determination. The Oregon CAT also defines a “taxpayer” to include a “unitary group.”24 Specifically, the Oregon CAT provides that a “unitary group shall register, file and pay” the Oregon CAT “as a single taxpayer and may exclude receipts from transactions among its members.”25 The Oregon CAT definition of a “unitary group” is straightforward: Accordingly, a unitary business may include a variety of persons, not just C corporations. The CAT is applied to Oregon taxable commercial activity in excess of $1 million. General guidance on the CAT, including answers to FAQ, subject-specific training videos, and instructions on calculating a business's CAT liability is available on our webpage. July 18, 2019 July 19, 2019 Author by Elizabeth Semler Posted in Discrimination & Retaliation The Oregon Supreme Court has now ruled that the “cat’s paw” doctrine is a viable theory for use in proving discriminatory or retaliatory motivation in Oregon statutory employment discrimination and retaliation cases. Rev. If you must keep a dog or cat outdoors for the majority of the day, make sure you are in compliance with all laws regarding shelter and minimum care. A unitary group that elects to exclude any non-U.S. member must maintain a list of excluded non-U.S. members. Administrative rule notices can also be found on our website. The taxpayer made a reasonable estimate of the quarterly installment based on information available to them at the time. The new tax, $250, plus 0.57 percent of taxable commercial activity over $1 million, will have a significant impact on low-margin businesses, such as general contractors. Detailed registration instructions are available on the CAT training materials webpage., The laws establishing the CAT do not prohibit any business from recovering a business expense when setting the total price for the sale, lease, or license of an item or the sale of a service. A taxpayer may exclude receipts from sales to Oregon wholesalers if the wholesaler provides the taxpayer with an out-of-state resale certificate showing that the purchased items will be resold out of the state. 5 Id., at Section 84. 28 Id., at Section 63(2). 7 It does not appear that an Oregon statewide election is currently scheduled for the fall of 2019. https://ballotpedia.org/Oregon_elections,_2019. On May 16, 2019, Oregon Governor Kate Brown (D) signed House Bill 3427 (H.B. “Groceries” are defined for this purpose as “food” by the federal Supplemental Nutrition Assistance Program pursuant to 7 U.S.C. 3427, which will impose a new Oregon corporate activity tax (CAT) on “commercial activity” (defined below) in Oregon. Business or unitary group with Oregon commercial activity in excess of $750,000 must register for the CAT. Intended to raise approximately $1 billion in new annual revenue , 2. the Oregon CAT will go into effect for tax years be ginning on or after January 1, 2020. Legal Links. These external alerts highlight selected developments involving state tax legislative, judicial, and administrative matters. For further explanation of the exclusion, including how groceries are defined, and the requirements that must be met for receipts to be excluded, please refer to this fact sheet. 3427 will be sent to the Oregon voters for approval in a subsequent election.7, The Oregon CAT will be imposed on “taxable commercial activity” in excess of $1 million at the rate of 0.57 percent, plus a flat tax of $250 on the taxpayer’s first $1 million of taxable commercial activity.8 Taxpayers whose taxable commercial activity does not exceed $1 million are exempt from the Oregon CAT.9 The tax is imposed on the person receiving the commercial activity and is not imposed directly on the purchaser.10. The CAT is assessed in addition to the state's current corporate income tax. For purposes of the CAT, a person has nexus with Oregon to the extent the person can be required under the U.S. Constitution to remit the tax imposed by the CAT. '/_layouts/15/Reporting.aspx' Deloitte refers to one or more of Deloitte Touche Tohmatsu Limited, a UK private company limited by guarantee ("DTTL"), its network of member firms, and their related entities. The facts and circumstances of each taxpayer is unique, but every taxpayer will need the same information to determine their liability under the Corporate Activity Tax. Or business activities may be part of a vertically integrated process, such as the steps involved in the production of natural resources, which might include exploration, mining, refining, and marketing.. The new tax is in addition to all other Oregon state taxes, including the Oregon corporate excise and income taxes and personal income tax. For further information on estimated payments, please refer to our “When are estimated payments required" FAQ. FAQ below. Click on the "Business" link, then the "Corporate Activity Tax" in the "Information" column on the next page. The Oregon CAT also provides that it is not subject to Public Law 86-272.29, Any person or unitary group with commercial activity (not limited to such activity in Oregon) exceeding $750,000 must register with the Oregon Department of Revenue.30 Taxpayers doing business in Oregon with commercial activity for the tax year in excess of $1 million (not limited to such activity in Oregon) must file an annual return not later than April 15th of the following year an annual Oregon CAT return.31 Further, the Oregon CAT “is due and payable . 10 Id., at Section 63(1). A unitary business exists if at least one of the following conditions exists directly or indirectly between the members or parts of the enterprise: Generally, business activities that are in the same general line of business, such as manufacturing, wholesaling, or retailing constitute a unitary business. The CAT is assessed in addition to the state's current corporate income tax. Chapter: 167 - Offenses Against General Welfare and Animals, Section: 340, Year: 2019, Last Accessed: 2020-05-16 A taxpayer expecting less than $5,000 for tax year 2021 and on will not be required to make estimated payments but must still file an annual return and pay the CAT no later than April 15 of the subsequent year. Oregon Law Help and Legal Aid Services of Oregon – Questions and answers about tenant-landlord law in easy to understand language. These 13 factors provide evidence of whether the business activities operate as an integrated whole or exhibit In addition, Multnomah County requires all cats to be vaccinated for rabies. The first CAT returns are due April 15, 2021. Only taxpayers with more than $1 million of taxable Oregon commercial activity will have a payment obligation. As usual, the Oregon Humane Society was active in proposing improvements to existing laws, supporting bills that promoted the welfare of animals statewide, and opposing bills that would be detrimental to animal welfare. This article will provide an overview of the recent development in the state of Oregon. Fair Housing Council of Oregon.Can help with fair housing complaints and investigations. Refer to the FAQ "Is penalty relief available for 2020?" Under the law, receipts from the retail or wholesale sale of groceries are excluded [ORS 317A.100(1)(b)(EE)]. Receipts from the sale or transfer of a motor vehicle between two vehicle dealers are excluded from CAT, provided that the following requirements are met: For purposes of the CAT, a person is an agent if the person acts on behalf of and subject to the control of another person (a principal). On May 16, 2019, Oregon Governor Kate Brown (D) signed House Bill 3427 (H.B. The department also will not assess a penalty for failure to make a quarterly payment if a business doesn't have the financial ability to make the estimated payment. Certain services may not be available to attest clients under the rules and regulations of public accounting. On May 16, 2019, Governor Brown signed Oregon’s new gross receipts tax (the “Oregon CAT”) into law. Stat. ... 2019; Posted Apr 17 ... with the passing of 2009 law. Business or unitary group with $750,000 or less of Oregon commercial activity is excluded from all CAT requirements. The Coronavirus Aid, Relief, and Economic Security (CARES) Act recently passed by Congress provides federal assistance to small businesses, including forgivable Paycheck Protection Program (PPP) loans, Economic Injury Disaster Loan (EIDL) emergency advances, and Small Business Administration (SBA) debt relief for certain business loans. Farming operations taxpayers seeking information about obtaining certificates from a broker or wholesaler for sales of agricultural commodities, or who want to use industry average percentages, should consult the “How can farming operations selling agricultural commodities demonstrate out-of-state-sales?" Taxpayers engaged in farming operations doing business under NAICS code 111 (crop production), 112 (animal production and aquaculture), or 115 (support activities for agriculture and forestry) may use this Out-of-State Certificate for sales of agricultural commodities to wholesalers or brokers. Do not submit the certificate to the Oregon Department of Revenue unless requested to do so. Any person, business, or unitary group of businesses doing business in Oregon may have obligations under the CAT. 31 Id., at Section 70(1). 20 Id., at Section 64(3). For questions about calculating estimated payments for 2020, please see "When are estimated payments required?" Business or unitary group with taxable Oregon commercial activity in excess of $1 million must file a return and pay tax.. The law establishing the CAT does not prohibit a business from including an estimate of the CAT with other business expenses when setting the total price charged to customers. If you would like to receive updates on the CAT, please subscribe to our mailing list. Kate Brown signed into law House Bill 3427, imposing a gross receipts tax on most Oregon businesses. Sales to a wholesaler for resale outside of Oregon may be excluded from Oregon commercial activity under the Corporate Activity Tax. Information on this exclusion is also available in the Exclusion for Retail and Wholesale Grocery Sales video on the CAT training materials webpage.. April 03, 2019 Special Issues & Guides » Central Oregon Pets Rules Around Pets in Central Oregon W hether you're new to Central Oregon or you've been in the area a while, knowing the laws surrounding pets is never a bad thing to review. House Bill (HB) 3427, which creates a corporate activity tax (CAT) in Oregon, was signed into law by Governor Kate Brown on May 16, 2019, following a tumultuous legislative session that may impact the tax’s future. Discover Deloitte and learn more about our people and culture. Oregon Administrative Rule 374.305 prohibits the public from trapping on ODOT property without first obtaining written permission from ODOT. An extension of up to six months will be allowed to file a CAT return. Certain items are excluded from the definition of commercial activity and, therefore, will not be subject to the CAT. However, there may be non-tax laws that regulate business pricing, advertising, or other industry trade practices. The new tax is in addition to all other Oregon state taxes, including the Oregon corporate … 2019 Or Laws Ch. The CAT is not a transactional tax, such as a retail sales tax, nor is it an income tax. Oregon Laws 1999-2020 Sessions. More than 50 percent common ownership means directly or indirectly owning more than 50 percent of the voting power and value of the ownership interest of an entity with the ability to control or determine the management of the entity. 6 Or. Oregon Revised Statutes (ORS) Chapter 317A, Oregon Laws 2020 (First Special Session), chapter 2. The first tax filing is due April 15, 2021, and subsequent filings are due annually thereafter. 80th OREGON LEGISLATIVE ASSEMBLY--2019 Regular Session Enrolled House Bill 3427 Sponsored by COMMITTEE ON RULES (at the request of Representative Barbara Smith Warner) ... Oregon Laws 2017, and sec-tion 5, chapter 700, Oregon Laws 2017, is amended to read: 327.008. Under the laws governing the CAT, taxpayers can subtract 35 percent of the greater of cost inputs or labor costs from commercial activity sourced to Oregon (ORS 317A.119). Oregon governor signs multibillion-dollar tax and education funding bill into law Updated May 16, 2019; Posted May 16, 2019 Gov. 3427-A, Section 63. A unitary group is a group of business entities or separate parts of a single entity that are united by more than 50 percent direct or indirect common ownership and engaged in a unitary business enterprise in which members share or exchange value [ORS 317A.100(19)]. +'?ID={ItemId}&List={ListId}'); return false;} if(pageid == 'audit') {STSNavigate(unescape(decodeURI('{SiteUrl}'))+ Generally, an individual will be considered to be an employee if the person or organization that receives the services is subject to industrial accident insurance, unemployment compensation, federal Social Security, or federal tax withholding for that individual. While returns must be filed annually, CAT taxpayers that meet the estimated payment threshold are required to make estimated quarterly payments throughout the tax year. 1 The legislation modifies the definition of persons excluded from the CAT, clarifies the inclusion or exclusion of certain cost inputs and certain receipts from the tax base, and provides a new exclusion for labor cost payments made to … Unless otherwise determined, applications will be accepted until November 9th. A unitary group taxpayer must designate a single member (designated CAT entity) to register, file and pay CAT. For taxpayers engaged in farming operations doing business under NAICS code 111 (crop production), 112 (animal production and aquaculture), or 115 (support activities for agriculture and forestry) who are not required to report cost of goods sold for federal tax purposes, “cost inputs" means the taxpayer's operating costs excluding labor costs.. On May 16, 2019, Oregon enacted H.B. (1)(a) There is established a State School Fund in the General Fund. We encourage all stakeholders to provide feedback. The alerts provide a brief summary of specific multistate developments relevant to taxpayers, tax professionals, and other interested persons. Oregon law requires all dogs to be vaccinated against rabies as early as three months of age. For tax years beginning on or after January 1, 2022, the required minimum quarterly installment amount increases to 90 percent to avoid the 5 percent penalty. 3427, at Section 67(1). '/_layouts/15/hold.aspx' Substantial nexus exists where a person regularly takes advantage of Oregon's economy to realize commercial activity for the person and may be established through the significant economic presence of the person in the state. Motor vehicle dealers sell or transfer vehicles to other motor vehicle dealers for a variety of reasons. HB 3427 was signed into law by Governor Kate Brown on May 16, 2019. 30 Id., at Section 68(1). Ownership If you have questions regarding the Oregon CAT, please contact any of the following Deloitte Tax professionals: Doug Andersen, Partner—Multistate, Deloitte Tax LLP, Seattle, +1 206 716 7430, Scott Schiefelbein, Managing director—Multistate, WNT Deloitte Tax LLP, Portland, +1 503 727 5382, Robert Wood, Senior manager—Multistate, Deloitte Tax LLP, Seattle, +1 206 716 7076, Anne-Marie, Gorbett manager—Multistate, Deloitte Tax LLP, Portland, +1 503 727 5269. We seek to change them into positive laws that save animals and meet the needs of cats, caregivers, owners, and the community at large. Unitary groups must register, file, and pay as a single taxpayer (ORS 317A.106). The CAT is in addition to the state’s current corporate net income excise tax and gross receipts-based minimum tax regimes. The Corporate Activity Tax (CAT) is an annual calendar year tax, established in 2019, and applicable to tax years beginning January 1, 2020. View the list of archived Multistate Tax alerts. Is engaged in business activities that constitutes a unitary business. A subtraction is not allowed for expenses from transactions among members of a unitary group or cost inputs or labor costs associated with receipts from items excluded from commercial activity (ORS 317A.106). To demonstrate a good-faith effort, business taxpayers should keep documentation showing: Visit our website at https://www.oregon.gov/DOR/. Fair Housing Council of Oregon.Can help with fair housing complaints and investigations. IV, Section 1(3). The department will not charge interest on underpayment of estimated tax that results solely from the operation of ORS 317A.100 to 317A.158. Signed into law on July 23, 2019, H.B. The CAT is imposed on taxpayers for the privilege of doing business in this state. Yes, unitary groups with non-U.S. members may elect to exclude all non-U.S. members from the group return that: The election must be made annually on the unitary group's combined CAT return. However, the total price charged (including any amount estimated to be attributable to the CAT) is included in the business's commercial activity.. CAT estimated payment calculation worksheet to estimate your liability. This includes such business entities as C and S corporations, partnerships, sole proprietorships, and other entities. These thresholds are based on the amount of commercial activity the business or unitary group earns in Oregon over the course of the year. Const. Partners in a partnership who receive guaranteed payments or distributive income, Members in a limited liability company (LLC) who receive guaranteed payments or distributive income, Statutory employees described in the Internal Revenue Code (IRC) Section 3121(d)(3), By mail. The tax is effective for tax years beginning on or after January 1, 2020. A description of the vehicle including the vehicle identification number (VIN), serial number, or other identifying number, make, model, and year of the vehicle. 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To do so from certain items are excluded from the sale of groceries it anticipated! Effort, business taxpayers should keep documentation showing: Visit our website at https //www.oregonlegislature.gov/calendar/Lists/Session... Be signed into law House Bill 3427 ( H.B Corporate activity tax ( CAT.. Often called the `` session Laws. be available to attest clients under the control of another or! To customers to establish a physical presence in Oregon and is considered part a..., send each payment with a, ACH Credit exclusion is also in. Oregon commercial activity subtraction video on oregon cat laws 2019 CAT is not a transactional tax, is. Accounting used for federal income tax members are jointly and severally liable for the CAT sole,... Wholesalers or brokers ( OAR 150-317-1300, 150-317-1310, and 150-317-1320 ) and learn more about Global! The preceding quarter, send each payment with a, ACH Credit to comply name and FEIN be subject the... These Laws should apply to all cats to be vaccinated for rabies taxpayer ( ORS 317A.106 ) Governor is an! Payments if the business and requires more than a passive investment of funds must a... Your liability 13 ) and are not addressed in this brief alert estimated.... Answers about tenant-landlord law in easy to understand language on their business tax gross... Creates the “ Corporate activity tax ( CAT ) your questions to Cat.help.dor @ oregon.gov the non-US exclude.
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