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SIMPSON TIMBER COMPANY v. DEPT. OF REV.

OTC 3651; SC S42599.

953 P.2d 366 (1998)

326 Or. 370

SIMPSON TIMBER COMPANY, Appellant, v. DEPARTMENT OF REVENUE, State of Oregon, Respondent.

Supreme Court of Oregon.

Decided January 29, 1998.

Attorney(s) appearing for the Case

Marc K. Sellers, of Schwabe, Williamson & Wyatt, Portland, argued the cause for appellant. With him on the briefs was Mildred J. Carmack.

James C. Wallace, Assistant Attorney General, Salem, argued the cause for respondent. With him on the brief was Theodore R. Kulongoski, Attorney General.

Before CARSON, C.J., and GILLETTE, VAN HOOMISSEN, FADELEY, GRABER and DURHAM, JJ.

FADELEY, Justice.

Taxpayer is a corporation that engages in the lumber business in many states, including Oregon, Washington, and California. It operates as a single, unitary business.

Under the provisions of ORS 314.605 to 314.670, a fractional portion of taxpayer's "business income" is taxable in each of the states in which taxpayer conducts its unitary business. ORS 314.610(1) defines "business income" as:

"[I]ncome arising from transactions and...

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