Exclusion for subcontracting payments.

  1. Law
  2. Oregon Revised Statutes
  3. Revenue and Taxation
  4. Corporate Activity Tax
  5. Exclusion for subcontracting payments.

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(1) Shall be allowed only for single-family residential construction located in Oregon;

(2) Is not allowed for payment for materials, land or permits;

(3) Is not allowed for payments between subcontractors; and

(4) Shall be 15 percent of payments for labor by the general contractor. [2019 c.579 §58]

Note: Section 59, chapter 579, Oregon Laws 2019, provides:

Sec. 59. Section 58 of this 2019 Act [317A.122] applies to tax years beginning on or after January 1, 2020, and before January 1, 2026. [2019 c.579 §59]


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