Chapter 318

NOTES OF DECISIONS

Providing services to customers after the sale is more than merely “soliciting orders,” and as a result, plaintiff was subject to Oregon’s corporation income tax. Olympia Brewing Co. v. Dept. of Rev., 5 OTR 99 (1972), aff’d, 266 Or 309, 511 P2d 837 (1973)

Congress could impose a brief moratorium on collection of taxes from “insured depositories” to allow time for dividing tax base among taxing states. Pac. First Fed. Savings & Loan v. Dept. of Revenue, 293 Or 138, 645 P2d 27 (1982)