Oregon Statutes - Chapter 314 - Taxes Imposed Upon or Measured by Net Income - Section 314.660 - Determination of payroll factor.

(1) As used in ORS 314.650, the payroll factor is a fraction, the numerator of which is the total amount paid in this state during the tax period by the taxpayer for compensation, and the denominator of which is the total compensation paid everywhere during the tax period.

(2) Compensation is paid in this state if:

(a) The individualís service is performed entirely within the state; or

(b) The individualís service is performed both within and without the state, but the service performed without the state is incidental to the individualís service within the state; or

(c) Some of the service is performed in the state and (A) the base of operations or, if there is no base of operations, the place from which the service is directed or controlled is in the state, or (B) the base of operations or the place from which the service is directed or controlled is not in any state in which some part of the service is performed, but the individualís residence is in this state. [1965 c.152 §§14,15; 2001 c.793 §4; 2001 c.933 §3]

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Last modified: August 7, 2008