Chapter 318

NOTES OF DECISIONS

      Providing services to customers after the sale is more than merely “soliciting orders,” and as a result, plaintiff was subject to Oregon’s corporation income tax. Olympia Brewing Co. v. Dept. of Rev., 5 OTR 99 (1972), aff’d, 266 Or 309, 511 P2d 837 (1973)

      Congress could impose a brief moratorium on collection of taxes from “insured depositories” to allow time for dividing tax base among taxing states. Pac. First Fed. Savings & Loan v. Dept. of Revenue, 293 Or 138, 645 P2d 27 (1982)

      Taxpayer had “income derived from sources within this state” where it did not have physical presence in state but charged fees to customers located in state. Capital One Auto Finance, Inc. v. Dept. of Rev., 363 Or 441, 423 P3d 80 (2018)