Oregon: Extends Telecommuting Worker Nexus Guidance

The Oregon Department of Revenue has updated its guidance on nexus in light of employees telecommuting in the state due to COVID-19. Previously, the Department announced that the presence of employees teleworking in Oregon due to COVID-19 would not be a relevant factor when determining whether the employer has Oregon nexus for corporate income tax purposes. The updated guidance extends this policy on nexus to  the later of (1) the expiration date of Oregon Executive Order 20-67, (2) the date of expiry of an emergency declaration, a stay at home or similar government order related to COVID-19 and issued by the state government for the employee’s assigned work location, or (3) December 31, 2021. For more information, please contact Vinh Tran.