<html xmlns:v="urn:schemas-microsoft-com:vml" xmlns:o="urn:schemas-microsoft-com:office:office" xmlns:w="urn:schemas-microsoft-com:office:word" xmlns:m="http://schemas.microsoft.com/office/2004/12/omml" xmlns="http://www.w3.org/TR/REC-html40">
<head>
<meta http-equiv="Content-Type" content="text/html; charset=us-ascii">
<meta name="Generator" content="Microsoft Word 15 (filtered medium)">
<style><!--
/* Font Definitions */
@font-face
        {font-family:Wingdings;
        panose-1:5 0 0 0 0 0 0 0 0 0;}
@font-face
        {font-family:"Cambria Math";
        panose-1:2 4 5 3 5 4 6 3 2 4;}
@font-face
        {font-family:Calibri;
        panose-1:2 15 5 2 2 2 4 3 2 4;}
/* Style Definitions */
p.MsoNormal, li.MsoNormal, div.MsoNormal
        {margin:0in;
        margin-bottom:.0001pt;
        font-size:12.0pt;
        font-family:"Calibri",sans-serif;}
a:link, span.MsoHyperlink
        {mso-style-priority:99;
        color:#0563C1;
        text-decoration:underline;}
p.MsoNoSpacing, li.MsoNoSpacing, div.MsoNoSpacing
        {mso-style-priority:99;
        margin:0in;
        margin-bottom:.0001pt;
        font-size:11.0pt;
        font-family:"Calibri",sans-serif;}
p.MsoListParagraph, li.MsoListParagraph, div.MsoListParagraph
        {mso-style-priority:34;
        margin-top:0in;
        margin-right:0in;
        margin-bottom:10.0pt;
        margin-left:.5in;
        mso-add-space:auto;
        line-height:115%;
        font-size:11.0pt;
        font-family:"Calibri",sans-serif;}
p.MsoListParagraphCxSpFirst, li.MsoListParagraphCxSpFirst, div.MsoListParagraphCxSpFirst
        {mso-style-priority:34;
        mso-style-type:export-only;
        margin-top:0in;
        margin-right:0in;
        margin-bottom:0in;
        margin-left:.5in;
        margin-bottom:.0001pt;
        mso-add-space:auto;
        line-height:115%;
        font-size:11.0pt;
        font-family:"Calibri",sans-serif;}
p.MsoListParagraphCxSpMiddle, li.MsoListParagraphCxSpMiddle, div.MsoListParagraphCxSpMiddle
        {mso-style-priority:34;
        mso-style-type:export-only;
        margin-top:0in;
        margin-right:0in;
        margin-bottom:0in;
        margin-left:.5in;
        margin-bottom:.0001pt;
        mso-add-space:auto;
        line-height:115%;
        font-size:11.0pt;
        font-family:"Calibri",sans-serif;}
p.MsoListParagraphCxSpLast, li.MsoListParagraphCxSpLast, div.MsoListParagraphCxSpLast
        {mso-style-priority:34;
        mso-style-type:export-only;
        margin-top:0in;
        margin-right:0in;
        margin-bottom:10.0pt;
        margin-left:.5in;
        mso-add-space:auto;
        line-height:115%;
        font-size:11.0pt;
        font-family:"Calibri",sans-serif;}
span.EmailStyle17
        {mso-style-type:personal-compose;
        font-family:"Calibri",sans-serif;
        color:windowtext;}
span.apple-converted-space
        {mso-style-name:apple-converted-space;}
.MsoChpDefault
        {mso-style-type:export-only;
        font-family:"Calibri",sans-serif;}
@page WordSection1
        {size:8.5in 11.0in;
        margin:1.0in 1.0in 1.0in 1.0in;}
div.WordSection1
        {page:WordSection1;}
/* List Definitions */
@list l0
        {mso-list-id:581718104;
        mso-list-type:hybrid;
        mso-list-template-ids:415537960 67698689 67698691 67698693 67698689 67698691 67698693 67698689 67698691 67698693;}
@list l0:level1
        {mso-level-number-format:bullet;
        mso-level-text:\F0B7;
        mso-level-tab-stop:none;
        mso-level-number-position:left;
        text-indent:-.25in;
        font-family:Symbol;}
@list l0:level2
        {mso-level-number-format:bullet;
        mso-level-text:o;
        mso-level-tab-stop:none;
        mso-level-number-position:left;
        text-indent:-.25in;
        font-family:"Courier New";}
@list l0:level3
        {mso-level-number-format:bullet;
        mso-level-text:\F0A7;
        mso-level-tab-stop:none;
        mso-level-number-position:left;
        text-indent:-.25in;
        font-family:Wingdings;}
@list l0:level4
        {mso-level-number-format:bullet;
        mso-level-text:\F0B7;
        mso-level-tab-stop:none;
        mso-level-number-position:left;
        text-indent:-.25in;
        font-family:Symbol;}
@list l0:level5
        {mso-level-number-format:bullet;
        mso-level-text:o;
        mso-level-tab-stop:none;
        mso-level-number-position:left;
        text-indent:-.25in;
        font-family:"Courier New";}
@list l0:level6
        {mso-level-number-format:bullet;
        mso-level-text:\F0A7;
        mso-level-tab-stop:none;
        mso-level-number-position:left;
        text-indent:-.25in;
        font-family:Wingdings;}
@list l0:level7
        {mso-level-number-format:bullet;
        mso-level-text:\F0B7;
        mso-level-tab-stop:none;
        mso-level-number-position:left;
        text-indent:-.25in;
        font-family:Symbol;}
@list l0:level8
        {mso-level-number-format:bullet;
        mso-level-text:o;
        mso-level-tab-stop:none;
        mso-level-number-position:left;
        text-indent:-.25in;
        font-family:"Courier New";}
@list l0:level9
        {mso-level-number-format:bullet;
        mso-level-text:\F0A7;
        mso-level-tab-stop:none;
        mso-level-number-position:left;
        text-indent:-.25in;
        font-family:Wingdings;}
@list l1
        {mso-list-id:1696271712;
        mso-list-type:hybrid;
        mso-list-template-ids:-1961617000 67698689 67698691 67698693 67698689 67698691 67698693 67698689 67698691 67698693;}
@list l1:level1
        {mso-level-number-format:bullet;
        mso-level-text:\F0B7;
        mso-level-tab-stop:none;
        mso-level-number-position:left;
        text-indent:-.25in;
        font-family:Symbol;}
@list l1:level2
        {mso-level-number-format:bullet;
        mso-level-text:o;
        mso-level-tab-stop:none;
        mso-level-number-position:left;
        text-indent:-.25in;
        font-family:"Courier New";}
@list l1:level3
        {mso-level-number-format:bullet;
        mso-level-text:\F0A7;
        mso-level-tab-stop:none;
        mso-level-number-position:left;
        text-indent:-.25in;
        font-family:Wingdings;}
@list l1:level4
        {mso-level-number-format:bullet;
        mso-level-text:\F0B7;
        mso-level-tab-stop:none;
        mso-level-number-position:left;
        text-indent:-.25in;
        font-family:Symbol;}
@list l1:level5
        {mso-level-number-format:bullet;
        mso-level-text:o;
        mso-level-tab-stop:none;
        mso-level-number-position:left;
        text-indent:-.25in;
        font-family:"Courier New";}
@list l1:level6
        {mso-level-number-format:bullet;
        mso-level-text:\F0A7;
        mso-level-tab-stop:none;
        mso-level-number-position:left;
        text-indent:-.25in;
        font-family:Wingdings;}
@list l1:level7
        {mso-level-number-format:bullet;
        mso-level-text:\F0B7;
        mso-level-tab-stop:none;
        mso-level-number-position:left;
        text-indent:-.25in;
        font-family:Symbol;}
@list l1:level8
        {mso-level-number-format:bullet;
        mso-level-text:o;
        mso-level-tab-stop:none;
        mso-level-number-position:left;
        text-indent:-.25in;
        font-family:"Courier New";}
@list l1:level9
        {mso-level-number-format:bullet;
        mso-level-text:\F0A7;
        mso-level-tab-stop:none;
        mso-level-number-position:left;
        text-indent:-.25in;
        font-family:Wingdings;}
ol
        {margin-bottom:0in;}
ul
        {margin-bottom:0in;}
--></style><!--[if gte mso 9]><xml>
<o:shapedefaults v:ext="edit" spidmax="1026" />
</xml><![endif]--><!--[if gte mso 9]><xml>
<o:shapelayout v:ext="edit">
<o:idmap v:ext="edit" data="1" />
</o:shapelayout></xml><![endif]-->
</head>
<body lang="EN-US" link="#0563C1" vlink="#954F72">
<div class="WordSection1">
<p class="MsoNormal" style="text-autospace:none">In accordance with social distancing measures necessary during the  COVID-19 pandemic, the public hearing for the second set of permanent rules for the Corporate Activity Tax will take place via conference call
 9 to 11 a.m. Tuesday, June 23.<br>
<br>
To participate in the hearing, interested parties should call 541-465-2805 and enter the conference PIN 234470 when prompted. Those wishing to testify at the hearing will need to register beginning at 8:45 a.m. on the conference call line. Those needing to
 make alternate arrangements for registration should contact the Department of Revenue (DOR) rules coordinator before 8:45 a.m. June 23.<o:p></o:p></p>
<p class="MsoNormal" style="text-autospace:none"><o:p> </o:p></p>
<p class="MsoNoSpacing"><span style="font-size:12.0pt">Taxpayers may also send written comments to the rules coordinator by email, fax, or mail. Comments must be received no later than 5 p.m. June 23. Contact information for the rules coordinator is included
 below.<o:p></o:p></span></p>
<p class="MsoNoSpacing"><span style="font-size:12.0pt"><o:p> </o:p></span></p>
<p class="MsoNormal" style="text-indent:.5in;text-autospace:none"><span style="color:black">Katie McCann<o:p></o:p></span></p>
<p class="MsoNormal" style="text-indent:.5in;text-autospace:none"><span style="color:black">Administrative Rules Coordinator<o:p></o:p></span></p>
<p class="MsoNormal" style="margin-left:.5in;text-autospace:none"><span style="color:black">Director's Office<o:p></o:p></span></p>
<p class="MsoNormal" style="text-indent:.5in;text-autospace:none"><span style="color:black">955 Center St NE<o:p></o:p></span></p>
<p class="MsoNormal" style="text-indent:.5in;text-autospace:none"><span style="color:black">Salem, OR 97301-2555<o:p></o:p></span></p>
<p class="MsoNormal" style="text-indent:.5in;text-autospace:none"><span style="color:black">Direct telephone: 503-509-9787<o:p></o:p></span></p>
<p class="MsoNormal" style="text-indent:.5in;text-autospace:none"><span style="color:black">E-mail:
</span><span style="color:blue"><a href="mailto:Rulescoordinator.dor@oregon.gov">Rulescoordinator.dor@oregon.gov</a><o:p></o:p></span></p>
<p class="MsoNormal" style="text-indent:.5in;text-autospace:none"><span style="color:black">FAX: 503-945-8290<o:p></o:p></span></p>
<p class="MsoNormal" style="text-autospace:none"><span style="color:black"><o:p> </o:p></span></p>
<p class="MsoNormal" style="text-autospace:none"><span style="color:black">The CAT rules being considered are:<o:p></o:p></span></p>
<ul style="margin-top:0in" type="disc">
<li class="MsoListParagraphCxSpFirst" style="margin-left:0in;mso-add-space:auto;mso-list:l0 level1 lfo1">
<span style="font-size:12.0pt;line-height:115%">150-317-1050 Sourcing of Commercial Activity for Financial Institutions.<o:p></o:p></span></li><li class="MsoListParagraphCxSpMiddle" style="margin-left:0in;mso-add-space:auto;mso-list:l0 level1 lfo1">
<span style="font-size:12.0pt;line-height:115%">150-317-1060 Farmers Sales to Agricultural Cooperatives.<o:p></o:p></span></li></ul>
<ul style="margin-top:0in" type="disc">
<li class="MsoListParagraphCxSpMiddle" style="margin-left:0in;mso-add-space:auto;mso-list:l1 level1 lfo2">
<span style="font-size:12.0pt;line-height:115%">150-317-1140 Wholesale sale of groceries exclusion.<o:p></o:p></span></li><li class="MsoListParagraphCxSpLast" style="margin-left:0in;mso-add-space:auto;mso-list:l1 level1 lfo2">
<span style="font-size:12.0pt;line-height:115%">150-317-1400 Determining property resold out of state and methods of determining.<o:p></o:p></span></li></ul>
<p class="MsoNormal">The rules and additional information about the hearing can be found on the administrative rules page of the Revenue [website.](
<a href="https://www.oregon.gov/dor/Pages/index.aspx">https://www.oregon.gov/dor/Pages/index.aspx</a>)<o:p></o:p></p>
<p class="MsoNormal"><o:p> </o:p></p>
<p class="MsoNormal">Taxpayers with general questions about the CAT can email <a href="mailto:cat.help.dor@oregon.gov?subject=RE:%20">cat.help.dor@oregon.gov</a> or call 503-945-8005.<o:p></o:p></p>
<p class="MsoNormal"><o:p> </o:p></p>
<p class="MsoNormal"><span style="color:black">Thank you.<o:p></o:p></span></p>
<p class="MsoNormal" style="font-variant-caps: normal;orphans: auto;text-align:start;widows: auto;-webkit-text-size-adjust: auto;-webkit-text-stroke-width: 0px;caret-color: rgb(0, 0, 0);word-spacing:0px">
<span style="color:black"> <o:p></o:p></span></p>
<p class="MsoNormal" style="font-variant-caps: normal;orphans: auto;text-align:start;widows: auto;-webkit-text-size-adjust: auto;-webkit-text-stroke-width: 0px;caret-color: rgb(0, 0, 0);word-spacing:0px">
<b><span style="color:black">Corporate Activity Tax Policy Team</span></b><span style="color:black"><o:p></o:p></span></p>
<p class="MsoNormal" style="font-variant-caps: normal;orphans: auto;text-align:start;widows: auto;-webkit-text-size-adjust: auto;-webkit-text-stroke-width: 0px;caret-color: rgb(0, 0, 0);word-spacing:0px">
<span style="color:black">Oregon Department of Revenue<o:p></o:p></span></p>
<p class="MsoNormal" style="font-variant-caps: normal;orphans: auto;text-align:start;widows: auto;-webkit-text-size-adjust: auto;-webkit-text-stroke-width: 0px;caret-color: rgb(0, 0, 0);word-spacing:0px">
<span style="color:black"><a href="mailto:cat.help.dor@Oregon.gov" title="mailto:cat.help.dor@Oregon.gov">cat.help.dor@Oregon.gov</a><o:p></o:p></span></p>
<p class="MsoNormal" style="font-variant-caps: normal;orphans: auto;text-align:start;widows: auto;-webkit-text-size-adjust: auto;-webkit-text-stroke-width: 0px;caret-color: rgb(0, 0, 0);word-spacing:0px">
<span style="color:black"> <o:p></o:p></span></p>
<p class="MsoNormal" style="font-variant-caps: normal;orphans: auto;text-align:start;widows: auto;-webkit-text-size-adjust: auto;-webkit-text-stroke-width: 0px;caret-color: rgb(0, 0, 0);word-spacing:0px">
<span style="color:blue">To unsubscribe from this email list, reply “unsubscribe” to this email.</span><span style="color:black"><o:p></o:p></span></p>
<p class="MsoNormal"><span style="color:black">Follow<span class="apple-converted-space"> </span></span><a href="https://twitter.com/home">@ORRevenue</a><span class="apple-converted-space"><span style="color:black"> </span></span><span style="color:black">on
 Twitter.</span><o:p></o:p></p>
<p class="MsoNormal"><o:p> </o:p></p>
</div>
</body>
</html>