Oregon Code § 314.674·Enacted ·Last updated March 01, 2026
Statute Text
Apportionment of broadcasting sales.
(1) As used in this section:
(a) Broadcasting
means the activity of transmitting programming through any one-way electronic
signal by radio waves, microwaves, wires, coaxial cables, wave guides or other
conduits of communications.
(b) Total gross
receipts means all gross receipts of a person engaged in broadcasting from
transactions and activities in the regular course of the persons trade or
business, except receipts from sales of real or tangible personal property.
(2)(a) In the
case of broadcasting sales, a taxpayers market for sales for purposes of ORS
Plain English Explanation
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Key Points
01Part of Oregon statutory law
02Referenced as Oregon Code § 314.674
03Subject to legislative amendments
04Consult a licensed attorney for application to specific cases
Frequently Asked Questions
This section of Oregon law addresses Apportionment of broadcasting sales. Read the full statute text above for details.
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