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Date: August 20, 2018
State Tax Notes

In the state supreme court's decision on Capital One Auto Finance Inc. v. Department of Revenue, which held that physical presence is not required for the taxpayer to be held liable to Oregon’s corporate income tax, Michelle DeLappe weighs in by remarking that, as in the case of South Dakota v. Wayfair, "this decision makes clear that Oregon’s sourcing statute has no physical presence requirement.”

Read the full article on State Tax Notes' website (subscription required).

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