In accordance with social distancing measures necessary during the COVID-19 pandemic, the public hearing for the second set of permanent rules for the Corporate Activity Tax will take place via conference call 9-11am Tuesday, June 23.
To participate in the hearing, interested parties should call 541-465-2805 and enter the conference PIN 234470 when prompted. Those wishing to testify at the hearing will need to register beginning at 8:45am on the conference call line. Those needing to make alternate arrangements for registration should contact the Department of Revenue (DOR) rules coordinator before 8:45am June 23.
Taxpayers may also send written comments to the rules coordinator by email, fax, or mail. Comments must be received no later than 5pm June 23. Contact information for the rules coordinator is included below.
Katie McCann, Administrative Rules Coordinator
Director’s Office
955 Center St. NE
Salem, OR 97301-2555
Direct telephone: 503-509-9787
E-mail: Rulescoordinator.dor@oregon.gov
FAX: 503-945-8290
The CAT rules being considered are:
- 150-317-1050 Sourcing of Commercial Activity for Financial Institutions.
- 150-317-1060 Farmers Sales to Agricultural Cooperatives.
- 150-317-1140 Wholesale sale of groceries exclusion.
- 150-317-1400 Determining property resold out of state and methods of determining.
The rules and additional information about the hearing can be found on the administrative rules page of the Revenue website.
Taxpayers with general questions about the CAT can email cat.help.dor@oregon.gov or call 503-945-8005.
Visit oregon.gov/dor to get tax forms, check the status of your refund, or make tax payments; call 800-356-4222 toll-free from an Oregon prefix (English or Spanish); 503-378-4988 in Salem and outside Oregon; or email questions.dor@oregon.gov. For TTY (hearing or speech impaired), call 800-886-7204.