enterprise zones
Electronic Commerce Zones

Several of Oregon's fifty-some enterprise zones have received special status to further encourage electronic commerce, or "e-commerce" investments.

The most significant feature is that qualifying business firms may receive a credit against the firm's annual state income or corporate excise tax liability.

  • Credit equals 25 percent of that tax year's investment cost in capital assets for operations related to electronic commerce and located in the designated area.
  • This state tax credit is in addition to the three- to five-year standard enterprise zone exemption from local property taxes inside the zone.

Resources
Complete program information (PDF)
List of current areas designated for electronic commerce