Oregon Revised Statutes Chapter 314 § 314.665 — is in this state if the taxpayer’s audience or subscribers are in this

is in this state if the taxpayer’s audience or subscribers are in this state. The numerator of the sales factor based on audience or subscribers shall include sales determined using third-party ratings information where available and a taxpayer with sales from broadcasting shall make actual information from the taxpayer’s books, papers, records or memoranda available to the Department of Revenue to determine the taxpayer’s audience or subscribers. (b) The denominator of the sales factor shall include the total gross receipts derived by the taxpayer from transactions in the regular course of the taxpayer’s trade or business, including receipts from real or tangible personal property. (c) If information sufficient for the taxpayer to determine audience or subscribers is not available, the ratio of population in Oregon to population in the United States shall be used to apportion income. (3) For broadcasting sales receipts that derive from licensing to subscription services or advertising on subscription services, if information sufficient for the taxpayer to determine audience or subscribers is not available, the taxpayer shall use 0.6 percent multiplied by the taxpayer’s receipts from licensing to subscription services and from advertising on subscription services in the numerator of the sales factor. (4) A taxpayer engaged in broadcasting may elect to use subsection (2) of this section in apportioning the taxpayer’s total gross receipts. [2021 c.74 §2] (Apportionment of Net Loss)