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Revenue Bureau

Phone: 503-823-5157

Arts Tax: 503-865-4278

111 SW Columbia St, Suite 600, Portland, OR 97201

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BTAR 610.93-3A De Minimus Business Activity for Tangible Personal Property

City of Portland Revenue Bureau, License and Tax Division

Business Tax Administrative Rule 610.93-3A

De Minimus Business Activity for Tangible Personal Property

"De Minimus" means activity that is trivial, of little importance or significance. Activity that is not routine and continuing or has little or no tie to the production of income is considered de minimus. De minimus activity does not create nexus in a jurisdiction. See, for example, Wisconsin Dept of Revenue v Wrigley _US_, 120 LEd2d 174, 172 SCt 2447 (1992)

Example 1: Snazzy Jacket Company manufactures and warehouses all manufactured goods in the City. Employees take orders by phone and mail at the City location. All orders are filled from that location and are shipped by a freight carrier to customers. All business activity is conducted within the City. Once a year an employee will call on a customer outside the City only for the purpose of seeing how the merchandise is displayed. No orders are taken. This activity is de minimus and does not create business activity outside the City and, therefore, no apportionment is allowed.

Example 2: Comfy Coats Company manufactures and warehouses all its manufactured goods outside the County. Employees take orders by phone and mail from the location outside the County. All orders are filled from that location and are shipped by a freight carrier to customers around the country, including Portland. All business activity is conducted outside the County. Once a year an employee will call on a Portland customer for the purpose of seeing how the merchandise is displayed. No orders are taken. This activity is de minimus and does not create business activity in the County. Comfy Coats Company does not file a business income tax return with the County.

Adopted: 11/23/93

Amended: 12/26/00 (housekeeping change – Title change)

(PCC 7.02.610 A / MCC 5.60.610 A)

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