OAR 471-031-0175: Agricultural Employment

(1) If agricultural services for an employing unit are determined to be employment under ORS 657.045 at any time during a calendar year, that employing unit shall be an employer liable for taxes on all cash remuneration paid for such services during that entire calendar year. (2) Except as provided by ORS 657.045(3)(c), processing services which transform an agricultural commodity from its raw or natural state, and services performed with respect to an agricultural product after it has been transformed from its raw or natural state, do not constitute agricultural labor.