Or. Rev. Stat. » Oregon Revised Statutes

Or. Rev. Stat. § 314.645

Allocation to this state of patent and copyright royalties

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      314.645 Allocation to this state of patent and copyright royalties. (1) Patent and copyright royalties are allocable to this state (a) if and to the extent that the patent or copyright is utilized by the payer in this state, or (b) if and to the extent that the patent or copyright is utilized by the payer in a state in which the taxpayer is not taxable and the taxpayer’s commercial domicile is in this state.

      (2) A patent is utilized in a state to the extent that it is employed in production, fabrication, manufacturing, or other processing in the state or to the extent that a patented product is produced in the state. If the basis of receipts from patent royalties does not permit allocation to states or if the accounting procedures do not reflect states of utilization, the patent is utilized in the state in which the taxpayer’s commercial domicile is located.

      (3) A copyright is utilized in a state to the extent that printing or other publication originates in the state. If the basis of receipts from copyright royalties does not permit allocation to states or if the accounting procedures do not reflect states of utilization, the copyright is utilized in the state in which the taxpayer’s commercial domicile is located. [1965 c.152 §9]

 

(Apportionment of Income)

Notes of Decisions
Cited in 6 cases (1 in the last 5 years), 1998–2024 · leading case: Tektronix, Inc. & Subsidiaries v. Department of Revenue
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Tektronix, Inc. & Subsidiaries v. Department of Revenue (2013) or “625 through ORS 314.645, and they require allocating to Oregon such categories of income as rents and royalties from real property in this state, ORS 314.”
Pennzoil Co. v. Department of Revenue (2001) or “650(1) (1987) provided: “(1) All business income shall be apportioned to this state by multiplying the income by a fraction, the numerator of which is the property factor plus the payroll factor plus the sales factor, and the denominator of which is three.”
The Sherwin-Williams Co. v. Department of Rev. (1998) ortc · cites it 2× “615 through ORS 314.645, they fall within the definition of sales as provided by ORS 314.”
Tektronix, Inc. v. Dept. of Rev. (2012) ortc “615 to ORS 314.645. ORS 314.610(7). Prior to the developments discussed 18 See footnote 1 as to two statutes of limitation applicable in this case.”
ABC Inc. v. Dept. of Rev. (2024) ortc “642), and royalties from patents and copyrights (ORS 314.645). Defendant takes the position by rule that these six statutes apply to interstate broadcasters.”
AT&T Corp. & Includible Subsidiaries v. Department of Revenue (2012) ortc “615 to ORS 314.645.” ORS 314.665(4) directs that “sales” or “gross receipts” are in Oregon if, in cases such as this, “a greater proportion of the CORRECTED OPINION TC 4814 Page 6 of 17 income-producing activity is performed in this state than in any other state, based on costs…”
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