Ore Gon College

Forms and instructions: Form OR-40 Schedule OR-ASC Form …

Apr 15, 2019 · after January 1, 2018, taxpayers doing business in Ore-gon or providing services to Oregonians must appor-tion their income from sales of services and intangible property according to market-based sourcing princi-ples rather than cost of performance. See ORS 314.665, 314.666, and OAR 150-314-0435.

  O regon