ORS 318.040¹
Exempt corporations

In addition to the corporations exempt from the provisions of this chapter by the incorporation in this chapter of ORS 317.080 (Exempt corporations), there shall also be exempt those foreign corporations whose activities in this state are confined to purchases of personal property, and the storage thereof incident to shipment outside the state, unless such foreign corporation is an affiliate of another foreign or domestic corporation which is doing business in Oregon or is subject to this chapter. Whether or not corporations are affiliated shall be determined as provided in section 1504 of the Internal Revenue Code. [1955 c.334 §4; 1977 c.866 §7; 1984 c.1 §14; 1985 c.802 §34]

Chapter 318

Notes of Decisions

Providing services to customers after the sale is more than merely "soliciting orders," and as a result, plaintiff was subject to Oregon's corpora­tion income tax. Olympia Brewing Co. v. Dept. of Rev., 5 OTR 99 (1972), aff'd, 266 Or 309, 511 P2d 837 (1973)

Congress could impose a brief moratorium on collec­tion of taxes from "insured depositories" to allow time for dividing tax base among taxing states. Pac. First Fed. Savings & Loan v. Dept. of Revenue, 293 Or 138, 645 P2d 27 (1982)

1 Legislative Counsel Committee, CHAPTER 318—Corporation Income Tax, https://­www.­oregonlegislature.­gov/­bills_laws/­Archive/­2007ors318.­pdf (2007) (last ac­cessed Feb. 12, 2009).
2 Legislative Counsel Committee, Annotations to the Oregon Revised Stat­utes, Cumulative Supplement - 2007, Chapter 318, https://­www.­oregonlegislature.­gov/­bills_laws/­ors/­318ano.­htm (2007) (last ac­cessed Feb. 12, 2009).
3 OregonLaws.org assembles these lists by analyzing references between Sections. Each listed item refers back to the current Section in its own text. The result reveals relationships in the code that may not have otherwise been apparent. Currency Information