Businesses

Broadcasters and Senate Bill (SB) 136 (2021)

SB 136 (2021) defines broadcasting sales and repeals the interstate broadcaster provisions applicable before January 1, 2020. 

For tax years beginning on or after January 1, 2020, tax­payers with broadcasting sales must use an audience/subscriber factor, as demonstrated through the use of third-party ratings information or the taxpayer’s books, papers, records, or memoranda, to source their broad­casting sales to Oregon. 

Taxpayers with broadcasting sales may elect to apply their audience/subscriber factor to all their gross receipts except sales of real property and tangible personal property. In certain circumstances, taxpayers may source receipts from advertising on or licensing to subscription services using a statutorily pre­scribed 0.6 percent apportionment factor. See SB 136 for more information. 

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Phone: (503) 378-4988
Email: corp.help.dor@dor.oregon.gov



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