Julian v. Department of Revenue

The issue in this tax case is whether Oregon Food Bank (OFB) qualifies as a “motor private carrier” under 49 USC section 13102(13) when it transfers food to members of a food-distribution network. If it does, then taxpayer, a driver for OFB who lives in Washington, is exempt from Oregon income tax. If not, then taxpayer must pay Oregon income taxes. The Oregon Tax Court decided that OFB does not qualify as a motor private carrier. Julian v. Dept. of Rev., 17 OTR 384 (2004). Taxpayer appealed. We agree with taxpayer and reverse.

We take the statement of facts from the decision of the Tax Court:

“…