SALEM — The Oregon Department of Revenue filed two new administrative rules governing Oregon’s new corporate activity tax.

The department on March 6 filed one for employee compensation regarding labor cost subtraction and the other a definition of single-family residential construction. They are respectively the 17th and 18th administrative rules for the tax.

Twelve rules for the corporate activity tax became effective Jan. 1 with four others taking effect Feb. 1. Revenue department officials said in a new release they expect to more temporary rules in the coming months. 

“We will continue to make drafts of the rules available on our website as soon as they are complete and in advance of the date they are officially filed with the Secretary of State,” said Nia Ray, director of the Oregon Department of Revenue. “The department intends to support taxpayer compliance by providing rules that are accessible and easily understood.”

The department also added a high-level overview of the employee compensation rule on the frequently asked questions portion of the CAT page of the agency’s website. The temporary rules can be found on the secretary of state’s website.

The new law requires businesses with Oregon commercial activity in excess of $750,000 to register for the tax. Once they reach that threshold, businesses must register within 30 days. Some businesses may have reached the threshold early in January, while others might not top that mark until much later in the year.

The ability to make online payments and apply for ACH credit also is available through Revenue Online by scrolling down to “Tools” and clicking “apply for ACH credit.” First quarter estimated payments for the CAT are due April 30.

More information is available at www.oregon.gov/dor. Stakeholders can direct questions or comments about the CAT via email to cat.help.dor@oregon.gov or call 503-945-8005.

Recommended for you

(0) comments

Welcome to the discussion.

Keep it Clean. Please avoid obscene, vulgar, lewd, racist or sexually-oriented language.
PLEASE TURN OFF YOUR CAPS LOCK.
Don't Threaten. Threats of harming another person will not be tolerated.
Be Truthful. Don't knowingly lie about anyone or anything.
Be Nice. No racism, sexism or any sort of -ism that is degrading to another person.
Be Proactive. Use the 'Report' link on each comment to let us know of abusive posts.
Share with Us. We'd love to hear eyewitness accounts, the history behind an article.