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Oregon Revenue Bulletins (ORBs)
ORBs include communication of general information, application of current law, and emerging tax issues.

Taxpayers require timely, accurate, and user-friendly information in order to make decisions and comply with Oregon tax laws. The Department of Revenue (DOR) strives to provide timely and pertinent information to assist our customers and employees with these efforts. ORBs are developed to provide proactive communication of emerging issues.

ORBs are periodically developed by DOR. ORBs provide general information concerning a variety of tax topics in simple and straightforward language. Although they represent a good faith effort to provide accurate and complete tax information, ORBs are not:
  • Intended to replace or alter law and regulations.
  • Intended as advice with respect to a specific fact situation.
ORBs will:

  • Provide general guidance to the public and department employees.
  • Be industry or topic specific.
  • Be posted on the agency’s website.

Effects of ORBs
ORBs provide general information to the public and do not replace the need for competent legal or accounting advice. ORBs do not have the force or effect of law and are not binding.

Anyone using these publications should be alert for changes that may result from legislative action, court decisions, Attorney General Opinions, or from enactments or amendments to Oregon Revised Statutes or Oregon Administrative Rules.

Have a suggestion for a future ORB topic? Let us know at: corp.tax.library@oregon.gov
For automatic notification of new ORBs and other current Oregon tax information, you can sign up for Revenews.

Click on a tax year name below to open (or close) a list of ORBs: