Do you expect to profit from your activities in Oregon? If you do, you are probably doing business in Oregon.
A taxpayer having one or more of the following in Oregon is clearly doing business in this state:
- A stock of goods.
- An office.
- A place of business (other than an office) where affairs of the corporation are regularly conducted.
- Employees or representatives providing services to customers as the
primary business activity (such as accounting or personal services), or
services related to the sale of tangible or intangible personal
property (such as installation, inspection, maintenance, warranty, or
repair of a product).
- An economic presence through which the taxpayer regularly takes advantage of Oregon's economy to produce income.