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G&G State Tax Group

Nexus and registration

Questions about when activity in a state creates a filing or registration obligation, and for which entity in a structure. Tax nexus and Secretary of State registration follow different rules, and federal entity classifications rarely decide either one.

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Oregon

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Does a partnership that owns a single-member LLC doing business in Oregon have filing obligations there?The income tax flows up, the Corporate Activity Tax reaches every entity form, and the Secretary of State does not honor federal disregard.