Oregon Law
Law as of Jan 1, 2024
Chapter contents
317A.100Definitions 317A.102Determination of commercial activity of taxpayer engaged in farming operation 317A.103Accounting methods 317A.106Unitary groups 317A.109Taxation of property transferred into state; rules 317A.113Joint and several liability 317A.116Corporate activity tax imposed on commercial activity 317A.119Subtraction 317A.122Exclusion for subcontracting payments 317A.123Receipts from sale of prescription drugs excluded 317A.125Rate of taxation; exemption amount 317A.128Sourcing of commercial activity; rules 317A.131Registration; rules 317A.134Records 317A.137Returns; payment; rules 317A.140Accounting; installment payment; rules 317A.143Rules; uniformity 317A.146Quitting business; successor 317A.149Applicability of other provisions of tax law 317A.152Payments to Department of Revenue 317A.155Suspense account; payment of refunds; disposition of net revenue 317A.158Local taxes preempted 317A.161Interest and penalties

Chapter 317A — Corporate Activity Tax

ORS 317A.122 Exclusion for subcontracting payments

An exclusion from taxable commercial activity shall be allowed for subcontracting payments for labor costs that are made by a general contractor, as defined in ORS 701.005, to a subcontractor, as defined in ORS 701.410, pursuant to a contract for

residential real estate construction. The exclusion under this section:

(1)

Shall be allowed only for single-family residential construction located in Oregon;

(2)

Is not allowed for payment for materials, land or permits;

(3)

Is not allowed for payments between subcontractors; and

(4)

Shall be 15 percent of payments for labor by the general contractor. [2019 c.579 §58]

Note: Section 59, chapter 579, Oregon Laws 2019,

provides: Sec. 59. Section 58 of this 2019 Act [317A.122] applies to tax years beginning on or after January 1, 2020, and before January 1, 2026.

Official sources · 2Tap to view provenance and version history

Online copy of the published ORS edition

Provenance

Version history

Prior statutory text is not available in the ingested published editions. Consult an earlier official ORS edition or the cited Oregon Laws chapter.