Hello Tax Professionals,

See the expanded definition of  "Oregon sales (for purposes of computing the minimum tax)" in the last two bulleted items under "Nonapportioned returns". 
 
           Nonapportioned returns
          C corporations doing business only within Oregon will calculate Oregon sales by adding:

• Gross receipts from sales of inventory (less returns and allowances), equipment, and other assets;
• Gross rent and lease payments received;
• Gross receipts from the performance of services;
• Gross receipts from the sale, exchange, redemption, or holding of intangible assets derived from the taxpayer’s primary business activity and included in the taxpayer’s business income; and
• Net gain from the sale, exchange, or redemption of intangible assets not derived from the taxpayer’s primary business activity but included in the taxpayer’s business income.   

This has also been updated in our form instructions and on our web-site.

Please don't hesitate to ask if you have any questions, 

David Farr
Corporation Forms & Systems Analyst
Oregon Department of Revenue
503-945-8040
david.farr@state.or.us