OAR 123-670-0040: Temporary rule language in effect until 12/01/2026. Qualified Industry Determination for Applicants Without a Listed NAICS Code

(1) Applicability. This rule applies to taxpayers who demonstrate industry eligibility under OAR 123-670-0020(1)(a)(B) by submitting a written statement in lieu of a listed NAICS code. Review Process. OBDD shall review written statement submissions concurrently with the eligibility and application review process under OAR 123-670-0050. Applications that include a written statement submitted prior to the close of the application period will be reviewed on a rolling basis upon submission. The written statement determination is not a separate process from application review; OBDD will issue a single determination addressing taxpayer eligibility. (2) Standard of Review. OBDD shall evaluate a written statement submission solely on the basis of whether the taxpayer's described primary business activity falls within the definition of a qualified industry as set forth in OAR 123-670-0011. OBDD will not consider economic development intent, regional priorities, or other factors outside the qualified industry definitions in making this determination. (3) Denial of Written Statement. If OBDD determines that a taxpayer's written statement does not demonstrate that the taxpayer's primary business activity falls within a qualified industry as defined in OAR 123-670-0011, OBDD shall issue a written denial to the taxpayer in the certification notice issued under OAR 123-670-0050(5). (4) Carryforward of Favorable Determinations. (a) A taxpayer that received a favorable written statement determination in a prior tax year is not required to resubmit a written statement in a subsequent tax year, provided that: (A) The taxpayer attests in each subsequent application that its primary business activity remains the same as described in the prior favorable determination; and (B) The qualified industry definitions in OAR 123-670-0011 have not changed in a manner that affects the basis of the prior favorable determination since the determination was issued. (b) OBDD retains the right to revisit a prior determination if the qualified industry definitions in OAR 123-670-0011 are amended through rulemaking. If a change occurs to the applicable qualified industry definition that affects the basis for a prior favorable determination, the taxpayer must submit a new written statement in the tax year following the effective date of the amended rule. (c) A taxpayer seeking to rely on a prior favorable determination must identify in its application the tax year in which the favorable determination was issued. OBDD may request documentation of the prior determination.