ENTRY FORM

CALENDAR STATUS: Active
SC Number:
S060859
CA Number:
Case Title:
Powerex Corporation v. Department of Revenue
Date:
05/01/2014
Time:
09:00 AM
Location:
Supreme Court Case 2
Attorneys:
Denise G. Fjordbeck and Marilyn J. Harber on behalf of Department of Revenue
Eric J. Coffill on behalf of Powerex Corporation
Comments:
Statement of Issues:
Powerex Corporation v. Department of Revenue (S060859)

The Department of Revenue appeals from the Tax Court's grant of judgment in favor of taxpayer Powerex Corporation.

On appeal, the issues as framed by the Department are:

(1) Do wholesale sales of electricity sold by Powerex on the Intertie power grid constitute sales of tangible personal property under ORS 314.665?

(2) Were Powerex's wholesale sales of electricity and natural gas at issue in this case delivered to purchasers within Oregon under ORS 314.665 and OAR 150-314.665(2)-(A)(4)?

(3) Do OAR 150-314.665(2)-(A), defining "tangible personal property" to include electricity and gas, and OAR 150-314.665(2)-(C), Sales Factor -- Sales of Electricity or Natural Gas, apply to the tax years at issue?

The foregoing summary of a Supreme Court case that is scheduled for oral argument has been prepared for the benefit of the public. Parties and practitioners should rely on neither the factual summary set out above, nor the statement of issues to be decided, as delineating the questions that the Supreme Court ultimately may consider on review. See generally Oregon Rule of Appellate Procedure 9.20.
Justice(s) NOT Participating:


Last Revised: 04/24/2014