Analysis

Multistate Tax alert archive

State tax legislative, judicial, and administrative developments

​The Multistate Tax alert archive includes external tax alerts issued by Deloitte Tax LLP's Multistate Tax practice during the last five years. These external alerts highlight selected developments involving state tax legislative, judicial, and administrative matters. The alerts provide a brief summary of specific multistate developments relevant to taxpayers, tax professionals, and other interested persons.

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Oregon enacts “Corporate Activity Tax,” imposed on modified gross receipts

On May 16, 2019, Oregon Governor Kate Brown (D) signed House Bill 3427 (H.B. 3427), legislation that creates Oregon’s first modified gross receipts tax, the Corporate Activity Tax (the Oregon CAT).1 Intended to raise approximately $1 billion in new annual revenue2 to fund state investments in education (extensive education provisions are also included in H.B. 3427 and are not severable from the revenue provisions), the Oregon CAT will go into effect for tax years beginning on or after January 1, 2020.3 The Oregon CAT will apply in addition to Oregon’s existing taxes—the Oregon CAT does not directly affect the state’s corporate excise/income tax system—although H.B. 3427 includes a slight reduction in certain personal income tax rates.4

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2018 Multistate Tax alerts

 

2017 Multistate Tax alerts

 

2016 Multistate Tax alerts

Find out what you missed in 2016. Explore our archive.

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2015 Multistate Tax alerts

Find out what you missed in 2015. Explore our archive.

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2014 Multistate Tax alerts

Find out what you missed in 2014. Explore our archive.

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