285C.135
Eligible business firms; exclusions.
(1) To be an eligible business firm, a business firm must be engaged, or
proposing to engage, within the enterprise zone, in the business of providing
goods, products or services to businesses or other organizations through
activities including, but not limited to, manufacturing, assembly, fabrication,
processing, shipping or storage.
(2) A business
firm is not an eligible business firm if the firm is:
(a) Engaged
within the enterprise zone in the business of providing goods, products or
services to the general public for personal or household use.
(b) Significantly
engaged in a business activity within the enterprise zone that consists of
retail sales or services, child care, housing, retail food service, health
care, tourism, entertainment, financial services, professional services,
leasing space to others, property management, construction or other similar
activities, even if for another business or organization.
(c) Significantly
engaged in operating a fulfillment center within the enterprise zone from which
deliveries are made to retail purchasers within, or in the region surrounding,
the enterprise zone.
(3) If a business
firm described in subsection (2) of this section engages in an activity
described in subsection (1) of this section, the business firm is an eligible
business firm if the activity is performed at a location that is separate from
the activity of the firm that is described in subsection (2) of this section.
Property at the location at which the firm conducts an activity described in
subsection (2) of this section may not be exempt under ORS 285C.175.
(4) Two or more
business firms that otherwise meet the requirements of this section may elect
to be treated as one eligible business firm if 100 percent of the equity interest
in the business firms is owned by the same person or persons, or if one of the
business firms owns 100 percent of the equity interest of the other or others.
(5)
Notwithstanding subsections (1) to (3) of this section, each of the following
business firms is an eligible business firm under subsection (1) of this
section:
(a) A business
firm engaged in the activity of providing a retail or financial service within
the enterprise zone if:
(A) The activity
serves customers by responding to orders or requests received only by
telephone, computer, the Internet or similar means of telecommunications; and
(B) Not less than
90 percent of the customers or orders are located and originate in an area from
which long distance telephone charges, in the absence of a toll-free number,
would apply if the order were placed by telephone.
(b) A business
firm that operates a facility within the enterprise zone that serves statewide,
regional, national or global operations of the firm through administrative,
design, financial, management, marketing or other activities, without regard to
the relationship of these activities to any otherwise eligible activities
within the enterprise zone.
(c) A business
firm that operates a hotel, motel or destination resort in the enterprise zone
if the sponsor has elected under ORS 285C.070 to treat a business firm engaged
in hotel, motel or destination resort operations in an enterprise zone as an
eligible business firm.
(d) A business
firm that is engaged in electronic commerce if the enterprise zone has been
designated for electronic commerce under ORS 285C.095. [Formerly 285B.707; 2015
c.648 §20; 2023 c.298 §27]
(Authorization)
Notes of Decisions
United Streetcar, LLC v. Dept. of Rev., 23 Or. Tax 418 (Or. T.C. 2019).
· cites it 16× “200(1)(a) (qualified firm must be “engaged in eligible business oper- ations under ORS 285C.135”). An eligible firm must apply for authorization with the zone sponsor before commencing construction or hiring employees.”
Ferment Brewing Co. v. Hood River Cnty. Assessor (Or. T.C. 2022).
· cites it 3× “ORDER DENYING MOTION TO DISMISS TC-MD 220020N 8 statutory origin of the form’s list of activities is the requirement in ORS 285C.135 that an eligible firm ‘provid[e] goods, products or services to businesses or other organizations through activities including, but not limited…”
Hynix Semiconductor v. Lane Cnty. Assessor, Tc-Md 091320b (or.tax 5-12-2011) (Or. T.C. 2011).
· cites it 5× “) In defining the term "operations" the Department refers to the context, including "other provisions of the same statute and other related statutes" and concludes that "the `operations' referred to * * * can be no less than the operations which would qualify a business firm in…”
Hynix Semicond. Mfg. v. Lane Cnty. Assr., Tc-Md 091320b (or.tax 5-5-2011) (Or. T.C. 2011).
· cites it 5× “) In defining the term "operations" the Department refers to the context, including "other provisions of the same statute and other related statutes" and concludes that "the `operations' referred to * * * can be no less than the operations which would qualify a business firm in…”
— Or. Rev. Stat. § 285C.135(1) — 3 cases
United Streetcar, LLC v. Dept. of Rev., 23 Or. Tax 418 (Or. T.C. 2019).
“200(1)(a) (qualified firm must be “engaged in eligible business oper- ations under ORS 285C.135”). An eligible firm must apply for authorization with the zone sponsor before commencing construction or hiring employees.”
Ferment Brewing Co. v. Hood River Cnty. Assessor (Or. T.C. 2022).
“ORDER DENYING MOTION TO DISMISS TC-MD 220020N 8 statutory origin of the form’s list of activities is the requirement in ORS 285C.135 that an eligible firm ‘provid[e] goods, products or services to businesses or other organizations through activities including, but not limited…”
— Or. Rev. Stat. § 285C.135(2) — 3 cases
United Streetcar, LLC v. Dept. of Rev., 23 Or. Tax 418 (Or. T.C. 2019).
“200(1)(a) (qualified firm must be “engaged in eligible business oper- ations under ORS 285C.135”). An eligible firm must apply for authorization with the zone sponsor before commencing construction or hiring employees.”
Ferment Brewing Co. v. Hood River Cnty. Assessor (Or. T.C. 2022).
“ORDER DENYING MOTION TO DISMISS TC-MD 220020N 8 statutory origin of the form’s list of activities is the requirement in ORS 285C.135 that an eligible firm ‘provid[e] goods, products or services to businesses or other organizations through activities including, but not limited…”
— Or. Rev. Stat. § 285C.135(2)(a) — 1 case
— Or. Rev. Stat. § 285C.135(2)(b) — 1 case
— Or. Rev. Stat. § 285C.135(4) — 1 case
United Streetcar, LLC v. Dept. of Rev., 23 Or. Tax 418 (Or. T.C. 2019).
“200(1)(a) (qualified firm must be “engaged in eligible business oper- ations under ORS 285C.135”). An eligible firm must apply for authorization with the zone sponsor before commencing construction or hiring employees.”
— Or. Rev. Stat. § 285C.135(5)(b) — 1 case
United Streetcar, LLC v. Dept. of Rev., 23 Or. Tax 418 (Or. T.C. 2019).
“200(1)(a) (qualified firm must be “engaged in eligible business oper- ations under ORS 285C.135”). An eligible firm must apply for authorization with the zone sponsor before commencing construction or hiring employees.”
— Or. Rev. Stat. § 285C.135(5)(d) — 1 case
United Streetcar, LLC v. Dept. of Rev., 23 Or. Tax 418 (Or. T.C. 2019).
“200(1)(a) (qualified firm must be “engaged in eligible business oper- ations under ORS 285C.135”). An eligible firm must apply for authorization with the zone sponsor before commencing construction or hiring employees.”
— Or. Rev. Stat. § 285C.135(b)(2) — 2 cases
Hynix Semicond. Mfg. v. Lane Cnty. Assr., Tc-Md 091320b (or.tax 5-5-2011) (Or. T.C. 2011).
“) In defining the term "operations" the Department refers to the context, including "other provisions of the same statute and other related statutes" and concludes that "the `operations' referred to * * * can be no less than the operations which would qualify a business firm in…”
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