OAR 123-710-0010: Temporary rule language in effect until 02/21/2027. Definitions

(1) “Additional Tariff Duties” means duties imposed on imported goods under Section 301 of the Trade Act of 1974, Section 232 of the Trade Expansion Act of 1962, International Emergency Economic Powers Act (“IEEPA”) fentanyl-related tariffs, IEEPA reciprocal tariffs, or related federal tariff actions effective on or after April 2, 2025, assessed in addition to base duty rates. Additional Tariff Duties do not include base duty rates, carrier fees, brokerage fees, or administrative fees. (2) “Annual Sales” means total gross revenue from the sale of goods or services in the most recent tax year. (3) “Application Period” means the period of time established by the Department during which Businesses may submit applications for Program grants. (4) “Attested Tariff Amount” means the total amount of Additional Tariff Duties assessed or paid on imports during the Eligible Period as reported by the Authorized Representative of the Business in the grant application. (5) “Authorized Representative” means an individual with legal authority to bind the Business. (6) “Business” means a for-profit business that is registered with the Oregon Secretary of State and that is one of the following: (a) A corporation incorporated or authorized to transact business under ORS chapter 60; (b) A limited liability company organized or authorized to transact business under ORS chapter 63; (c) A partnership or limited liability partnership formed or authorized to transact business under ORS chapter 67; (d) A limited partnership formed or authorized to transact business under ORS chapter 70; (e) A cooperative organized or authorized to transact business under ORS chapter 62, provided that the cooperative is not organized as a nonprofit cooperative; or (f) A sole proprietorship or other person carrying on, conducting or transacting business under an assumed business name registered under ORS chapter 648. (7) “Business” does not include a nonprofit corporation, nonprofit cooperative, charitable organization, public body, governmental entity, or any entity organized primarily for a nonprofit purpose. (8) “Department” means the Oregon Business Development Department. (9) “Headquarters” means the physical location where the Business’s primary executive, administrative, or management functions are directed or controlled. A registered agent address, mailing address, mail forwarding service, commercial mail receiving agency, or virtual office alone does not alone constitute a Headquarters. (10) “Importer of Record” means the person or entity legally responsible for an imported shipment under U.S. Customs and Border Protection regulations, including the entity named on CBP Form 7501 or on a carrier-issued customs invoice as responsible for the shipment. For purposes of these rules, a Business that paid Additional Tariff Duties directly to an express carrier as an end recipient of an informal entry shipment is treated as the functional equivalent of an Importer of Record. (11) “Principal Operations” means the primary physical location or locations where the Business conducts substantial business activities related to the goods or services that generate the Business’s Annual Sales. Substantial business activities may include, but are not limited to, producing, assembling, storing, shipping, importing, selling, or distributing goods; providing services; fulfilling customer orders; maintaining inventory, equipment, or operational records; or directing and managing the Business’s operations. A registered agent address, mailing address, mail forwarding service, commercial mail receiving agency, or virtual office alone is not sufficient to establish that a Business has Principal Operations in Oregon. (12) “Qualifying Documentation” means customs entry documentation that itemizes Additional Tariff Duties paid by tariff type, including but not limited to CBP Form 7501 Entry Summary documents and carrier-issued customs invoices from express carriers. The Department may, in its discretion, accept other documentation that it determines provides equivalent evidence of Additional Tariff Duties assessed or paid.