THE SHERWIN-WILLIAMS COMPANY, an Ohio corporation v. DEPARTMENT OF REVENUE TC 4127In the Oregon Tax Court. October 9, 1998 Corporate excise tax 1. Corporations doing business in Oregon are subject to its corporate excise tax. ORS 317.018 (3). Corporate excise tax — Apportionment 2. As adopted by Oregon, the law requires use of a three-factor […]