Or. Rev. Stat. » Oregon Revised Statutes
Oregon Revised Statutes

Or. Rev. Stat. § 317.090 (2026)

Minimum tax

✓ current as of May 2026
Find cases: SyfertCases citing this section ORSoregonlegislature.gov JustiaChapter on Justia CornellLII Search CasesGoogle Scholar

      317.090 Minimum tax. (1) As used in this section:

      (a) “Oregon sales” means:

      (A) If the corporation apportions income under ORS 314.650 to 314.665 for Oregon tax purposes, the total sales of the taxpayer in this state during the tax year, as determined for purposes of ORS 314.665;

      (B) If the corporation does not apportion income for Oregon tax purposes, the total sales in this state that the taxpayer would have had, as determined for purposes of ORS 314.665, if the taxpayer were required to apportion income for Oregon tax purposes; or

      (C) If the corporation apportions income using a method different from the method prescribed by ORS 314.650 to 314.665, Oregon sales as defined by the Department of Revenue by rule.

      (b) If the corporation is an agricultural cooperative that is a cooperative organization described in section 1381 of the Internal Revenue Code, “Oregon sales” does not include sales representing business done with or for members of the agricultural cooperative.

      (2) Each corporation or affiliated group of corporations filing a return under ORS 317.710 shall pay annually to the state, for the privilege of carrying on or doing business by it within this state, a minimum tax as follows:

      (a) If Oregon sales properly reported on a return are:

      (A) Less than $500,000, the minimum tax is $150.

      (B) $500,000 or more, but less than $1 million, the minimum tax is $500.

      (C) $1 million or more, but less than $2 million, the minimum tax is $1,000.

      (D) $2 million or more, but less than $3 million, the minimum tax is $1,500.

      (E) $3 million or more, but less than $5 million, the minimum tax is $2,000.

      (F) $5 million or more, but less than $7 million, the minimum tax is $4,000.

      (G) $7 million or more, but less than $10 million, the minimum tax is $7,500.

      (H) $10 million or more, but less than $25 million, the minimum tax is $15,000.

      (I) $25 million or more, but less than $50 million, the minimum tax is $30,000.

      (J) $50 million or more, but less than $75 million, the minimum tax is $50,000.

      (K) $75 million or more, but less than $100 million, the minimum tax is $75,000.

      (L) $100 million or more, the minimum tax is $100,000.

      (b) If a corporation is an S corporation, the minimum tax is $150.

      (3) The minimum tax is not apportionable (except in the case of a change of accounting periods), is payable in full for any part of the year during which a corporation is subject to tax and may not be reduced, paid or otherwise satisfied through the use of any tax credit. [Amended by 1975 c.368 §6; 2009 c.403 §4; 2009 c.745 §1; 2011 c.669 §1; 2015 c.701 §§43,44; 2017 c.43 §§10,11; 2017 c.610 §17]

Notes of Decisions
Cited in 11 cases (2 in the last 5 years), 1977–2022 · leading case: Con-Way Inc. & Affiliates v. Dep't of Revenue, 302 P.3d 804 (Or. 2013).
Sort: Relevance Newest Treatment
Con-Way Inc. & Affiliates v. Dep't of Revenue, 302 P.3d 804 (Or. 2013). · cites it 78× “151(5)(a), which establishes a credit for contributions to certain technical property, provides that the credit “shall not be allowed against the tax imposed under ORS 317.090” 5 and that ORS 291.349(3), relating to the “kicker” tax credit for corporations, also provides that…”
Health Net Life Ins. Co. v. Dept. of Rev., 24 Or. Tax 514 (Or. T.C. 2021). · cites it 29× “(TC 5371) On cross-motions for summary judgment, Plaintiff argued that the mini- mum corporation excise tax under ORS 317.090 is preempted by 42 USC sec- tion 1395w-24(g), when applied to Medicare Advantage (MA) organizations.”
McCann / Harmon v. Rosenblum, 320 P.3d 548 (Or. 2014). · cites it 9× “061 (imposing a tax on taxable income); ORS 317.090 (listing a schedule of taxes based on Oregon sales that, at a minimum, a corporation must pay).”
Con-Way, Inc. II v. Dept. of Rev., 20 Or. Tax 417 (Or. T.C. 2011). · cites it 19× “Granting taxpayer’s motion for summary judgment, the court ruled that the intent of the legislature was to permit application of the BETC credit against a minimum tax obligation computed under ORS 317.090. Oral argument on cross-motions for summary judgment was held September…”
Stonebridge Life Ins. v. Dep't of Revenue, 18 Or. Tax 461 (Or. T.C. 2006). · cites it 2× “See Or Const, Art I, § 32 (“No tax or duty shall be imposed without the consent of the people or their representatives in the Legislative Assembly.”
Pac. First Fed. Sav. Bank v. Dep't of Revenue, 779 P.2d 1033 (Or. 1989). “ORS 317.090 provides: “Each taxpayer named in ORS 317.”
Santa Fe Nat. Tabacco Co. v. Dept. of Rev., 25 Or. Tax 124 (Or. T.C. 2022). “Procedural Background Taxpayer timely filed Oregon corporation excise tax returns for each of the Years at Issue and paid only the annual $150 minimum tax imposed under ORS 317.090. Taxpayer reported no Oregon taxable income, based on taxpayer’s determination that PL 86-272…”
Willamette Indus., Inc. v. Dep't of Revenue, 12 Or. Tax 291 (Or. T.C. 1992). “” Plaintiffs contend that Woodard-Walker’s payment of the minimum tax of $10 per year under ORS 317.090 satisfied the requirement of the statute that the “measure of the tax” be “included under this chapter.”
Cascade Door/Window & Const. Co. v. Dep't of Revenue (Or. T.C. 2012). · cites it 7× “) Kilbride testified that under ORS 317.090 (2009), effective for the 2009 tax year, Plaintiff‟s 2009 minimum tax due is $500.”
Boquist v. Dept. of Rev., 23 Or. Tax 263 (Or. T.C. 2019). “35 Additional possible changes might include resetting the tax “brackets,” i.”
Ash Grove Cement Co. v. Dep't of Revenue, 7 Or. Tax 6 (Or. T.C. 1977). “ORS 317.090; Hines Lumber Co. v. Galloway, supra.”
— Or. Rev. Stat. § 317.090(1) — 1 case
Health Net Life Ins. Co. v. Dept. of Rev., 24 Or. Tax 514 (Or. T.C. 2021). “(TC 5371) On cross-motions for summary judgment, Plaintiff argued that the mini- mum corporation excise tax under ORS 317.090 is preempted by 42 USC sec- tion 1395w-24(g), when applied to Medicare Advantage (MA) organizations.”
— Or. Rev. Stat. § 317.090(1)(a) — 1 case
Health Net Life Ins. Co. v. Dept. of Rev., 24 Or. Tax 514 (Or. T.C. 2021). “(TC 5371) On cross-motions for summary judgment, Plaintiff argued that the mini- mum corporation excise tax under ORS 317.090 is preempted by 42 USC sec- tion 1395w-24(g), when applied to Medicare Advantage (MA) organizations.”
— Or. Rev. Stat. § 317.090(1)(a)(B) — 1 case
Health Net Life Ins. Co. v. Dept. of Rev., 24 Or. Tax 514 (Or. T.C. 2021). “(TC 5371) On cross-motions for summary judgment, Plaintiff argued that the mini- mum corporation excise tax under ORS 317.090 is preempted by 42 USC sec- tion 1395w-24(g), when applied to Medicare Advantage (MA) organizations.”
— Or. Rev. Stat. § 317.090(1)(a)(C) — 1 case
Health Net Life Ins. Co. v. Dept. of Rev., 24 Or. Tax 514 (Or. T.C. 2021). “(TC 5371) On cross-motions for summary judgment, Plaintiff argued that the mini- mum corporation excise tax under ORS 317.090 is preempted by 42 USC sec- tion 1395w-24(g), when applied to Medicare Advantage (MA) organizations.”
— Or. Rev. Stat. § 317.090(2) — 5 cases
Con-Way Inc. & Affiliates v. Dep't of Revenue, 302 P.3d 804 (Or. 2013). “151(5)(a), which establishes a credit for contributions to certain technical property, provides that the credit “shall not be allowed against the tax imposed under ORS 317.090” 5 and that ORS 291.349(3), relating to the “kicker” tax credit for corporations, also provides that…”
McCann / Harmon v. Rosenblum, 320 P.3d 548 (Or. 2014). “061 (imposing a tax on taxable income); ORS 317.090 (listing a schedule of taxes based on Oregon sales that, at a minimum, a corporation must pay).”
Health Net Life Ins. Co. v. Dept. of Rev., 24 Or. Tax 514 (Or. T.C. 2021). “(TC 5371) On cross-motions for summary judgment, Plaintiff argued that the mini- mum corporation excise tax under ORS 317.090 is preempted by 42 USC sec- tion 1395w-24(g), when applied to Medicare Advantage (MA) organizations.”
Boquist v. Dept. of Rev., 23 Or. Tax 263 (Or. T.C. 2019). “35 Additional possible changes might include resetting the tax “brackets,” i.”
Cascade Door/Window & Const. Co. v. Dep't of Revenue (Or. T.C. 2012). “) Kilbride testified that under ORS 317.090 (2009), effective for the 2009 tax year, Plaintiff‟s 2009 minimum tax due is $500.”
— Or. Rev. Stat. § 317.090(2)(a) — 1 case
Cascade Door/Window & Const. Co. v. Dep't of Revenue (Or. T.C. 2012). “) Kilbride testified that under ORS 317.090 (2009), effective for the 2009 tax year, Plaintiff‟s 2009 minimum tax due is $500.”
— Or. Rev. Stat. § 317.090(2)(a)(A) — 1 case
McCann / Harmon v. Rosenblum, 320 P.3d 548 (Or. 2014). “061 (imposing a tax on taxable income); ORS 317.090 (listing a schedule of taxes based on Oregon sales that, at a minimum, a corporation must pay).”
— Or. Rev. Stat. § 317.090(2)(a)(J) — 1 case
McCann / Harmon v. Rosenblum, 320 P.3d 548 (Or. 2014). “061 (imposing a tax on taxable income); ORS 317.090 (listing a schedule of taxes based on Oregon sales that, at a minimum, a corporation must pay).”
— Or. Rev. Stat. § 317.090(2)(a)(K) — 1 case
McCann / Harmon v. Rosenblum, 320 P.3d 548 (Or. 2014). “061 (imposing a tax on taxable income); ORS 317.090 (listing a schedule of taxes based on Oregon sales that, at a minimum, a corporation must pay).”
— Or. Rev. Stat. § 317.090(2)(a)(L) — 1 case
McCann / Harmon v. Rosenblum, 320 P.3d 548 (Or. 2014). “061 (imposing a tax on taxable income); ORS 317.090 (listing a schedule of taxes based on Oregon sales that, at a minimum, a corporation must pay).”
— Or. Rev. Stat. § 317.090(2)(b) — 1 case
McCann / Harmon v. Rosenblum, 320 P.3d 548 (Or. 2014). “061 (imposing a tax on taxable income); ORS 317.090 (listing a schedule of taxes based on Oregon sales that, at a minimum, a corporation must pay).”
— Or. Rev. Stat. § 317.090(3) — 1 case
Con-Way Inc. & Affiliates v. Dep't of Revenue, 302 P.3d 804 (Or. 2013). “151(5)(a), which establishes a credit for contributions to certain technical property, provides that the credit “shall not be allowed against the tax imposed under ORS 317.090” 5 and that ORS 291.349(3), relating to the “kicker” tax credit for corporations, also provides that…”
Annotations are extracted automatically from the opinions in the Syfert caselaw corpus and ranked by authority, recency, and treatment. Dots show Syfertize treatment of the citing case itself.