HB 4154 Exempts Agriculture From Gross Receipts Tax

02/05/2020
VOTE:YES – Died in Committee
Status (overview) of bill:https://olis.leg.state.or.us/liz/2020R1/Measures/Overview/HB4154
Committee assigned to bill:https://olis.leg.state.or.us/liz/2020R1/Committees/HREV/Overview


This bill exempts receipts from sales of agricultural, floricultural, horticultural, viticultural or food products from commercial activity subject to corporate activity tax.

Personal Choice and Responsibility
This exemption will relieve the added tax from necessities that will hit low-income families the hardest.

Fiscal Responsibility
“Commercial activity” does not include: (the 48th exclusion) receipts from the sale of agricultural, floricultural, horticultural, viticultural or food products. This is the 48th group of exemptions from a tax which should be equally and universally applied, see Article IX, Section 1 of the Oregon Constitution. Government shouldn’t correct bad legislation through exemptions, but reducing its affect is better than nothing.

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