Oregon Tax Consultants Practice Exam 2026 – Complete Study Resource

The businesses that are subject to Oregon's corporate excise tax are primarily those corporations conducting business within the state and having gross receipts exceeding $1 million. This requirement is significant because it establishes a threshold that differentiates between larger businesses with substantial economic activity and smaller entities that might not be as heavily taxed.

The corporate excise tax applies specifically to corporations, which are defined as legal entities that are separate from their owners and can include various types of organizations, such as C corporations and S corporations, as long as they meet the gross receipts criterion. The tax is based on the corporation's net income and gross receipts, ensuring that larger corporations contribute to state revenues in proportion to their economic presence in Oregon.

In contrast, the other categories mentioned do not align with the criteria for this tax. Retail stores, partnerships, and non-profit organizations have different tax treatments and thresholds under Oregon tax law, which do not subject them to the corporate excise tax in the same manner as qualifying corporations. Therefore, the focus on gross receipts over $1 million effectively captures the businesses that the excise tax is intended to target.