Fabio
6.3 KiB
type, title, description, jurisdiction, legislature, session, identifier, citation, classification, subjects, status, primary_sponsors, version_count, action_count, vote_count, first_action, last_action, source, source_identifier, source_url, source_hash, vintage, source_snapshot, retrieved_at, confidence, tags
| type | title | description | jurisdiction | legislature | session | identifier | citation | classification | subjects | status | primary_sponsors | version_count | action_count | vote_count | first_action | last_action | source | source_identifier | source_url | source_hash | vintage | source_snapshot | retrieved_at | confidence | tags | ||||
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| Bill | Relating to corporate activity tax; and prescribing an effective date. | Modifies provisions of corporate activity tax. <b>Allows taxpayer to use annual accounting period used for federal income tax purposes as corporate activity tax year, instead of calendar year. Requires filing of short year tax return for tax year transition during calendar year 2021.</b> Expands exemption for grocery sales to include <i>groceries held by consignee store operator</i>]<b> receipts of person that owns groceries at time of sale and certain consignee compensation</b>. Expands exemption for motor vehicle dealer transactions to include all new vehicle exchanges between franchised motor vehicle dealerships. Expands exception allowing vehicle dealer to collect estimated portion of tax from purchaser to include collection from lessee.<b> Provides that foreign or alien insurance company subject to retaliatory tax is excluded person for purposes of corporate activity tax. Adjusts filing deadline provisions. Removes redundant citation to statutory penalty provisions.</b> | us/states/or | Oregon Legislative Assembly | 2021 Regular Session | SB 164 | Oregon SB 164 (2021 Regular Session) |
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enacted | 5 | 24 | 4 | 2021-01-11T17:28:22+00:00 | 2021-08-20T17:10:35+00:00 | openstates | ocd-bill/f8d5e67c-7c78-4737-b20b-e15dd20b9bb1 | https://olis.oregonlegislature.gov/liz/2021R1/Measures/Overview/SB164 | a15db8ef9effa7eb07a6421ca6e570f3c5862e1ddf60ef8e2ddcd18a6fcc94a1 | 2026-07-01 | https://data.openstates.org/daily/2026-07-01/public.pgdump | 2026-07-06 | reported |
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Oregon SB 164 (2021 Regular Session) — Relating to corporate activity tax; and prescribing an effective date.
Modifies provisions of corporate activity tax. Allows taxpayer to use annual accounting period used for federal income tax purposes as corporate activity tax year, instead of calendar year. Requires filing of short year tax return for tax year transition during calendar year 2021. Expands exemption for grocery sales to include groceries held by consignee store operator] receipts of person that owns groceries at time of sale and certain consignee compensation. Expands exemption for motor vehicle dealer transactions to include all new vehicle exchanges between franchised motor vehicle dealerships. Expands exception allowing vehicle dealer to collect estimated portion of tax from purchaser to include collection from lessee. Provides that foreign or alien insurance company subject to retaliatory tax is excluded person for purposes of corporate activity tax. Adjusts filing deadline provisions. Removes redundant citation to statutory penalty provisions.
Version chain
The bill's text revisions, in order — the diff chain from filing to enrollment.
- Introduced (filed) — source
- Senate Amendments to Introduced (filed) — source
- A-Engrossed (committee substitute) — source
- SFR Amendment -12 (committee substitute) — source
- Enrolled (enrolled) — source
Votes
- Third reading. Carried by Burdick. Passed. — 29–1 (pass) · upper
- Heard and Reported Out — 7–0 (pass) · lower
- Heard and Reported Out with Amendments — 5–0 (pass) · upper
- Third reading. Carried by Nathanson. Passed. — 57–0 (pass) · lower
Timeline
The legislative action history — every referral, reading, and vote.
- 2021-01-11T17:28:22+00:00 Introduction and first reading. Referred to President's desk.
introduction, reading-1, referral-committee - 2021-01-19T19:35:42+00:00 Referred to Finance and Revenue.
referral-committee - 2021-01-27T21:01:00+00:00 Public Hearing held.
- 2021-05-17T20:01:00+00:00 Public Hearing held.
- 2021-05-27T22:17:00+00:00 Work Session held.
- 2021-06-03T21:23:38+00:00 Recommendation: Do pass with amendments. and be referred to Ways and Means (Printed A-Eng.) Referral denied by order of the President.
committee-passage-favorable - 2021-06-07T18:13:06+00:00 Second reading.
reading-2 - 2021-06-08T18:08:50+00:00 Third reading. Carried by Burdick. Passed.
passage, reading-3 - 2021-06-08T18:22:42+00:00 First reading. Referred to Speaker's desk.
introduction, reading-1, referral-committee - 2021-06-08T18:09:50+00:00 Johnson, excused, granted unanimous consent to vote aye.
- 2021-06-08T18:10:50+00:00 Vote explanation(s) filed by Heard.
- 2021-06-10T21:36:18+00:00 Referred to Revenue.
referral-committee - 2021-06-15T01:01:00+00:00 Public Hearing held.
- 2021-06-17T00:32:00+00:00 Work Session held.
- 2021-06-22T15:20:15+00:00 Recommendation: Do pass.
committee-passage-favorable - 2021-06-22T17:41:10+00:00 Second reading.
reading-2 - 2021-06-23T00:38:57+00:00 Rules suspended. Rules suspended. Carried over to June 23, 2021 Calendar.
- 2021-06-23T18:31:41+00:00 Rules suspended. Carried over to June 24, 2021 Calendar.
- 2021-06-24T18:14:46+00:00 Third reading. Carried by Nathanson. Passed.
passage, reading-3 - 2021-06-26T17:19:39+00:00 President signed.
passage - 2021-06-26T21:22:31+00:00 Speaker signed.
passage - 2021-07-19T22:29:00+00:00 Governor signed.
executive-signature - 2021-08-20T17:05:08+00:00 Chapter 572, 2021 Laws.
- 2021-08-20T17:10:35+00:00 Effective date, September 25, 2021.
Source
OpenStates / OpenCivicData bulk snapshot 2026-07-01; origin ocd-bill/f8d5e67c-7c78-4737-b20b-e15dd20b9bb1. Confidence: reported (aggregated from official Oregon legislature records).