Oregon revises COVID-19 nexus guidance
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Wednesday, December 2, 2020

Oregon revises COVID-19 nexus guidance

By Payroll and Entitlements Editorial Staff

For Oregon corporate excise (income) tax purposes, the presence of teleworking employees in Oregon between March 8, 2020 and December 31, 2020 won’t be treated as a relevant factor when making a nexus determination if the employee(s) in question are regularly based outside Oregon. Previously, the period of time covered by the exemption ended November 1, 2020. (COVID-19 Tax Relief Options, Oregon Department of Revenue, November 23, 2020).

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