NBCUniversal Subject to Oregon’s Broadcaster Tax Rules (1)

Two units of NBCUniversal are subject to Oregon’s special tax rules for “interstate broadcasters” despite the media giant’s assertions the units operate merely as distributors of content to third parties, the Oregon Tax Court has ruled.

The tax court denied a motion for summary judgment from NBCUniversal Enterprise Inc. and NBCUniversal Inc., which had contested notices of assessment from the Oregon Department of Revenue for the years 2006 through 2013.

The ruling, dated Wednesday, explained that the two NBC units filed returns with Oregon using the standard apportionment formula and sourced receipts using the statutory cost of ...