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Oregon State Tax Updates

For the latest news and updates on Oregon state and local tax

July 2019

New CAT Tax

Effective for tax years January 1, 2020 and on, a new commercial activity tax (CAT) has been enacted in Oregon. This new tax applies to various taxpayers including corporations, individuals, partnerships, limited liability companies, federally disregarded entities, and ‘any other entities.’ Unitary groups register, file, and pay the tax as a single taxpayer. Once “Substantial Nexus” has been established then the taxpayer is required to file. More guidance is to come in the future.

SALT Updates

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