(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]Section: Previous 314.635 314.640 314.642 314.645 314.647 314.650 314.655 314.660 314.665 314.670 314.675 314.680 314.682 314.684 314.686 Next
Last modified: August 7, 2008