Oregon Statutes 401.690 – Exemption from certain taxes, registration and licensing requirements
(1) Disaster or emergency related work conducted by an out-of-state business may not be used as the sole basis for:
Terms Used In Oregon Statutes 401.690
- Emergency: means a human created or natural event or circumstance that causes or threatens widespread loss of life, injury to person or property, human suffering or financial loss, including but not limited to:
(a) Fire, wildfire, explosion, flood, severe weather, landslides or mud slides, drought, earthquake, volcanic activity, tsunamis or other oceanic phenomena, spills or releases of oil or hazardous material as defined in ORS § 466. See Oregon Statutes 401.025
(a) Notwithstanding ORS § 317.018 and 317.080, a finding that the out-of-state business is doing business in this state;
(b) Imposition of the taxes imposed under ORS § 314.725 or ORS Chapter 316 or 317;
(c) Notwithstanding ORS § 60.704, 63.704, 65.704, 67.705 and 70.355, a requirement that the out-of-state business register with or obtain authority to transact business from the Secretary of State during the disaster response period; or
(d) A requirement that the out-of-state business or an out-of-state employee comply with state or local business or professional licensing or registration requirements or state and local taxes or fees including unemployment insurance, state or local occupational licensing fees and ad valorem tax on equipment brought into this state for use during the disaster response period and subsequently removed from this state.
(2) For purposes of any state or local tax on or measured by, in whole or in part, net or gross income or receipts, all activity of the out-of-state business that is conducted in this state, or equipment brought into this state, pursuant to ORS § 401.685 to 401.695 shall be disregarded with respect to the filing requirements of ORS § 317.710 and 317.715 and the apportionment provisions of ORS § 314.605 to 314.675. Receipts from disaster or emergency related work may not be sourced to and may not otherwise impact or increase the amount of income, revenue or receipts apportioned to this state.
(3) For purposes of ORS Chapter 316, an out-of-state employee is not taxed as a resident, nonresident or part-year resident and is not considered to have established domicile or residence in this state. Wages paid for disaster or emergency related work are not subject to the withholding provisions of ORS § 316.162 to 316.221.
(4) Out-of-state businesses and out-of-state employees shall be required to pay transaction taxes and fees including fuel taxes, transient lodging taxes, car rental taxes or applicable fees during the disaster response period, unless an exemption applies to the taxes or fees during the disaster response period.
(5) Any out-of-state business that transacts business in this state or out-of-state employee who remains in this state after the end of the disaster response period will become subject to this state’s normal standards for establishing domicile or residency or doing business in this state and will become responsible for any business or employee tax requirements that ensue.
(6) ORS § 401.990 does not apply to ORS § 401.685 to 401.695. [2015 c.468 § 4]
Section 1, chapter 203, Oregon Laws 2019, provides:
Notwithstanding ORS § 315.037, ORS § 401.690 applies to all tax years beginning on or after January 1, 2016. [2019 c.203 § 1]