In Oregon's legislative session this year, several laws were enacted that will impact Oregon taxpayers, including: replacement of the cost-of-performance method with market-based sourcing for sales of intangible property and services; an update of key apportionment terminology to conform to the Multistate Tax Compact; a narrowing of Oregon's sales definition for sales factor purposes; alteration of the unitary group determination; and updating the Internal Revenue Code conformity date. Efforts to enact a gross receipts tax failed to gather the necessary support, although such a tax could appear on Oregon's 2018 general election ballot.
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