{"data":{"id":"us-or/ors-317a.125","jurisdiction":"us-or","citation":"ORS 317A.125","heading":"Rate of taxation; exemption amount.","body":"(1) The corporate activity tax imposed under ORS 317A.116 for each tax year shall equal $250 plus the product of the taxpayer’s taxable commercial activity in excess of $1 million for the tax year multiplied by 0.57 percent.\n      (2) A tax is not owed under this section if the person’s taxable commercial activity does not exceed $1 million.","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":"c4f70e93b1960cb5c30ec1e9d18e0064cf95886ef0715addcd7fe39919b493bd","source_id":"us-or","stale":false,"prev":"us-or/ors-317a.123","next":"us-or/ors-317a.128"},"notice":"GroundRules: Original legal text. Not legal advice."}