Quick question for the group - I have a non-profit client in Portland that does some light manufacturing (food processing). They're currently paying Oregon state taxes on their Portland General Electric bills. I know non-profits get exemptions on property taxes, but does anyone know if Oregon has utility tax exemptions for 501(c)(3) organizations? Couldn't find clear guidance on the state website.
Oregon Tax Exemption for Non-Profit Manufacturing?
Oregon doesn't have a blanket utility tax exemption for non-profits, but there are some specific exemptions depending on the type of organization and use. For manufacturing, even by a non-profit, you'd need to look at ORS 307.090 which covers certain industrial exemptions. I'd suggest contacting the Oregon Department of Revenue directly - they have a specific unit that handles utility tax questions. The exemption application process can take several months, so start soon if you think they qualify.