ORS 657.020: Employing unit.

(1) As used in this chapter, unless the context requires otherwise, “employing unit” means:

      (a) Any individual or type of organization, including any partnership, association, limited liability company, limited liability partnership, trust, estate, joint stock company, insurance company or corporation, whether domestic or foreign, or the receiver, trustee in bankruptcy, trustee, or successor thereof, or the legal representative of a deceased person, who has or had in its employ one or more individuals performing services for it within this state.

      (b) This state, including every state officer, board, commission, department, institution, branch and agency of the state government.

      (c) Any people’s utility district.

      (d) Any political subdivision.

      (e) Any Indian tribe or subdivision, subsidiary or business enterprise wholly owned by an Indian tribe.

      (2) All individuals performing services within this state for any employing unit that maintains two or more separate establishments within this state are deemed to be employed by a single employing unit for all the purposes of this chapter, except that for the purposes of this chapter each of the various agencies, boards, commissions, departments, institutions and political subdivisions of this state shall be deemed separate employing units.