Oregon Tax Consultants Practice Exam 2026 – Complete Study Resource

Oregon’s business taxation structure includes several key types aimed at different business entities and operations within the state. The categories of business tax that are relevant include corporate excise tax, corporate income tax, and corporate minimum tax, which are specifically designed for corporations operating in Oregon.

The corporate excise tax is levied on the profits of corporations operating in the state, while the corporate income tax can be thought of as a tax on a corporation’s profit at a federal level. The corporate minimum tax sets a baseline for taxation regardless of a corporation’s income, ensuring that all corporations contribute to the state’s revenue, even if profits are low.

In contrast, the franchise tax is typically associated with an annual fee imposed by some states on businesses for the privilege of doing business in that state and is not specifically categorized as a tax in Oregon’s structure. In fact, Oregon does not impose a franchise tax on businesses. Thus, when identifying the option that does not fit within the types of tax levied specifically as “Oregon Business Tax,” the franchise tax stands out as the correct answer since it is not explicitly recognized in Oregon’s taxation framework. Understanding this distinction helps clarify the types of taxes that businesses are subject to in Oregon.