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Oregon Revised Statutes

Or. Rev. Stat. § 314.660 (2026)

Determination of payroll factor

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      314.660 Determination of payroll factor. (1) For purposes of ORS 317.391, the payroll factor is a fraction, the numerator of which is the total amount paid in this state during the tax period by the taxpayer for compensation, and the denominator of which is the total compensation paid everywhere during the tax period.

      (2) Compensation is paid in this state if:

      (a) The individual’s service is performed entirely within the state;

      (b) The individual’s service is performed both within and without the state, but the service performed without the state is incidental to the individual’s service within the state; or

      (c) Some of the service is performed in the state and (A) the base of operations or, if there is no base of operations, the place from which the service is directed or controlled is in the state, or (B) the base of operations or the place from which the service is directed or controlled is not in any state in which some part of the service is performed, but the individual’s residence is in this state. [1965 c.152 §§14,15; 2001 c.793 §4; 2001 c.933 §3; 2009 c.842 §3]

Notes of Decisions
Cited in 7 cases (1 in the last 5 years), 1985–2024 · leading case: Tektronix, Inc. v. Dep't of Revenue, 316 P.3d 276 (Or. 2013).
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Tektronix, Inc. v. Dep't of Revenue, 316 P.3d 276 (Or. 2013). “655(1) (defining property factor); ORS 314.660(1) (defining payroll factor); ORS 314.”
Twentieth Century-Fox Film Corp. v. Dep't of Revenue, 700 P.2d 1035 (Or. 1985). “” *223 ORS 314.660 “(1) The payroll factor is a fraction, the numerator of which is the total amount paid in this state during the tax period by the taxpayer for compensation, and the denominator of which is the total compensation paid everywhere during the tax period.”
Crocker Equip. Leasing, Inc. v. Dep't of Revenue, 838 P.2d 552 (Or. 1992). “655), payroll (ORS 314.660), and sales (ORS 314.655) factors of nonfinancial businesses.”
Atl. Richfield Co. v. Dep't of Revenue, 717 P.2d 613 (Or. 1986). “2 ORS 314.660(1) defines the “payroll factor” as a fraction.”
May Trucking Co. v. Emp. Dep't, 379 P.3d 602 (Or. Ct. App. 2016). · cites it 2× “660(2)(4), which implements ORS 314.660 relating to the determination of the payroll factor in the apportionment of business income paid in Oregon, states almost the identical test: “The term ‘base of operations’ is the place of more or less permanent nature from which the…”
Terrace Tower U.S.A., Inc. v. Dep't of Revenue, 16 Or. Tax 131 (Or. T.C. 1999). “655, ORS 314.660, and ORS 314.665. The factors, payroll, property, and sales, from which the apportionment formula is derived, are linked to a taxpayer’s activity within the state during its fiscal year.”
ABC Inc. v. Dept. of Rev., No. TC 5431 (Or. T.C. May 14, 2024). “655 to ORS 314.660; Or Laws 2005, ch 832, §§ 48-49 (making sales the sole factor for apportionment).”
Or. Rev. Stat. § 314.660(1): 2 cases
Tektronix, Inc. v. Dep't of Revenue, 316 P.3d 276 (Or. 2013). “655(1) (defining property factor); ORS 314.660(1) (defining payroll factor); ORS 314.”
Atl. Richfield Co. v. Dep't of Revenue, 717 P.2d 613 (Or. 1986). “2 ORS 314.660(1) defines the “payroll factor” as a fraction.”
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