2021 Oregon Revised Statutes
Chapter 317A - Corporate Activity Tax
Section 317A.102 - Determination of commercial activity of taxpayer engaged in farming operation.

(a)(A) "Agricultural commodity" includes all agricultural, horticultural, viticultural and vegetable products produced in this state, including bees and honey.
(B) "Agricultural commodity" does not include timber or timber products.
(b) "Broker" means any person, other than a dealer, commission merchant or cash buyer, that negotiates the purchase or sale of any agricultural commodity but does not handle the agricultural commodity.
(c) "Farming operation" means an entity doing business in a sector described under codes 111, 112 or 115 of the North American Industry Classification System.
(2) A taxpayer that is engaged in a farming operation that sells agricultural commodities to a broker or wholesaler may demonstrate the percentage of the taxpayer’s goods sold in this state compared to outside this state, for purposes of determining commercial activity, by:
(a) Obtaining, from the broker or wholesaler receiving an agricultural commodity from the taxpayer, a certificate that states the percentage; or
(b) Using an industry average percentage, for sales of the agricultural commodity made the previous tax year, that is based on the most recent information from the United States Department of Agriculture National Agricultural Statistics Service and other sources of sales information. [2020 s.s.1 c.2 §6]

Structure 2021 Oregon Revised Statutes