2017 ORS 401.690¹
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:

(a) Notwithstanding ORS 317.018 (Statement of purpose) and 317.080 (Exempt corporations), a finding that the out-of-state business is doing business in this state;

(b) Imposition of the taxes imposed under ORS 314.725 (Privilege tax applicable to partnerships) or ORS chapter 316 or 317;

(c) Notwithstanding ORS 60.704 (Consequences of transacting business without authority), 63.704 (Consequences of transacting business without authority), 65.704 (Consequences of transacting business without authority), 67.705 (Consequences of transacting business without authority) and 70.355 (Registration of foreign limited partnership), 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 (Definitions) to 401.695 (Reporting by registered business to Oregon Department of Administrative Services) shall be disregarded with respect to the filing requirements of ORS 317.710 (Corporation tax return requirements) and 317.715 (Tax return of corporation in affiliated group making consolidated federal return) and the apportionment provisions of ORS 314.605 (Short title) to 314.675 (Apportionment of net loss). 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 (Definitions for ORS 316.162 to 316.221) to 316.221 (Disposition of withheld amounts).

(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 (Penalties) does not apply to ORS 401.685 (Definitions) to 401.695 (Reporting by registered business to Oregon Department of Administrative Services). [2015 c.468 §4]

Chapter 401

Law Review Cita­tions

54 OLR 677 (1975)

1 Legislative Counsel Committee, CHAPTER 401—Emergency Management and Services, https://­www.­oregonlegislature.­gov/­bills_laws/­ors/­ors401.­html (2017) (last ac­cessed Mar. 30, 2018).
 
2 Legislative Counsel Committee, Annotations to the Oregon Revised Stat­utes, Cumulative Supplement - 2017, Chapter 401, https://­www.­oregonlegislature.­gov/­bills_laws/­ors/­ano401.­html (2017) (last ac­cessed Mar. 30, 2018).
 
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.