Oregon Code § 314.660·Enacted ·Last updated March 01, 2026
Statute Text
Determination of payroll factor.
(1) For purposes of ORS 317.391, 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
individuals service is performed entirely within the state;
(b) The
individuals service is performed both within and without the state, but the
service performed without the state is incidental to the individuals 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 individuals residence is in this
state. [1965 c.152 §§14,15; 2001 c.793 §4; 2001 c.933 §3; 2009 c.842 §3]
Plain English Explanation
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Key Points
01Part of Oregon statutory law
02Referenced as Oregon Code § 314.660
03Subject to legislative amendments
04Consult a licensed attorney for application to specific cases
Frequently Asked Questions
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