{"data":{"id":"us-or/ors-317a.122","jurisdiction":"us-or","citation":"ORS 317A.122","heading":"Exclusion for subcontracting payments.","body":"An exclusion from taxable commercial activity shall be allowed for subcontracting payments for labor costs that are made by a general contractor, as defined in ORS 701.005, to a subcontractor, as defined in ORS 701.410, pursuant to a contract for residential real estate construction. The exclusion under this section:\n      (1) Shall be allowed only for single-family residential construction located in Oregon;\n      (2) Is not allowed for payment for materials, land or permits;\n      (3) Is not allowed for payments between subcontractors; and\n      (4) Shall be 15 percent of payments for labor by the general contractor.","path":["08 - Revenue and Taxation","29. Revenue and Taxation","Chapter 317A — Corporate Activity Tax"],"source_url":"https://www.oregonlegislature.gov/bills_laws/ors/ors317A.html","current_through":"2025 Edition","vintage":"","retrieved_at":"2026-09-03T23:50:13Z","sha256":"0106c3fa29e7d0c55d1d1527669266f2cadce391b701b06bbe1c4d3a4353d015","source_id":"us-or","stale":false,"prev":"us-or/ors-317a.119","next":"us-or/ors-317a.123"},"notice":"GroundRules: Original legal text. Not legal advice."}