Oregon Dept. of Revenue
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News Releases
Fourth-quarter estimated payments for CAT due February 1 - 01/12/21

Salem, OR—Fourth-quarter 2020 estimated payments for Oregon’s new Corporate Activity Tax are due by February 1, 2021. Taxpayers expecting to owe $10,000 or more of Corporate Activity Tax for the 2020 calendar year must make estimated payments.

For businesses negatively affected by the COVID-19 pandemic, the Oregon Department of Revenue will honor a business taxpayer’s good-faith efforts to comply with the CAT payment requirements and not assess penalties if they document their efforts, including how COVID-19 has impacted their business, to comply.

If COVID-19-impacted businesses know they’ll owe $10,000 or more in annual corporate activity tax in 2020 and can pay, they should make estimated quarterly payments and comply with the law to the fullest extent possible.

Estimated quarterly payments for the CAT are generally due on the last day of the month following the end of quarter. Because January 31 falls on a weekend, fourth-quarter estimated payments are due February 1.

Guidance about making CAT quarterly payments can be found on the CAT page of the Department of Revenue website. Information includes:
• How do I calculate CAT liability?
• When are estimated payments required?
• How do I pay my estimated taxes?

Businesses must register for the CAT within 30 days of reaching $750,000 in Oregon commercial activity in the calendar year. Registration is a one-time requirement. Businesses that registered in 2020 are not required to register again when they reach $750,000 in commercial activity in subsequent years. Registration is available through Revenue Online, and the department offers a series of online resources on the CAT page of the agency’s website to help with registration.

Taxpayers with general questions about the CAT can email cat.help.dor@oregon.gov or call 503-945-8005.

To get tax forms, check the status of your refund, or make tax payments, visit www.oregon.gov/dor or email questions.dor@oregon.gov. You also can call 800-356-4222 toll-free from an Oregon prefix (English or Spanish) or 503-378-4988 in Salem and outside Oregon. For TTY (hearing- or speech-impaired), we accept all relay calls.
 

Cigarette, other tobacco taxes increase January - 12/29/20

Salem, OR—A series of increases in the taxes on cigarettes and other tobacco products and a new tax on inhalant delivery products, approved by Oregon voters in November, will go into effect January 1, 2021.

As a result of the passage of Measure 108, consumers will see the following:
• The cigarette tax will increase by $2 per pack of 20 and $2.50 per pack of 25.
• Little cigars, collectively weighing 3 pounds or less per 1,000, must be sold in sealed packages of at least 20. The packs will be taxed as cigarettes and will require an Oregon cigarette tax stamp.
• Inhalant delivery systems, such as vaping and e-cigarette products, will be taxed at a rate of 65% of the wholesale purchase price.
• The cap on the tax on cigars increases from 50 cents to $1.
Revenue produced by the tax changes will be used by the Oregon Health Authority to fund health care coverage for low-income families, including mental health services, and public health programs, including programs addressing tobacco- and nicotine-related disease.

More information about changes to tobacco taxes can be found in the answers to a list of frequently asked asked questions on the Department of Revenue website.

To stay updated on Oregon cigarette and tobacco tax law changes, interested parties can subscribe to email updates. Those with questions can call 503-945-8120 or email spa.help@oregon.gov.

To get tax forms, check the status of your refund, or make tax payments, visit www.oregon.gov/dor or email questions.dor@oregon.gov. You also can call 800-356-4222 toll-free from an Oregon prefix (English or Spanish) or 503-378-4988 in Salem and outside Oregon. For TTY (hearing- or speech-impaired), we accept all relay calls.

CAT videos now available on new training resources page - 12/22/20

A series of short training videos created to help business taxpayers and tax preparers understand Oregon’s new Corporate Activity Tax is now available on the newly created CAT training materials page of the Department of Revenue website.

The videos range in length from less than four minutes to 10 minutes. Topics covered by the videos, include:
• A CAT overview.
• Available COVID-19 penalty relief.
• Return instructions.
• The commercial activity subtraction.
• Unitary groups.
• Cost inputs for farming operations.
• Exclusion for retail and wholesale grocery sales.
• Exclusion for sales to wholesalers.
• Exclusion for motor vehicle dealer trades.
• Sourcing for the sales of tangible personal property.
• Sourcing for motor carriers.
• Sourcing for the sales of other than tangible personal property.

In addition, other resources to help business taxpayers and tax preparers better understand key elements of the law have been consolidated on this new page. Those materials include:
• The PowerPoint presentation used in the October live video conference training sessions.
• Questions and answers from the live training sessions.
• A registration training PowerPoint presentation.
• A PowerPoint presentation to help with making payments.

The main CAT webpage still includes:
• Answers to frequently asked questions.
• High-level summaries of the rules and other topics to help with taxpayer understanding.
• Links to administrative rules and statutes governing the CAT.
• A link to subscribe to email updates about the CAT.

Taxpayers with general questions about the CAT can email cat.help.dor@oregon.gov or call 503-945-8005.

To get tax forms, check the status of your refund, or make tax payments, visit www.oregon.gov/dor or email questions.dor@oregon.gov. You also can call 800-356-4222 toll-free from an Oregon prefix (English or Spanish) or 503-378-4988 in Salem and outside Oregon. For TTY (hearing- or speech-impaired), we accept all relay calls.