Lane Electric Cooperative, Inc. v. Department of Revenue

CARL N. BYERS, Judge.

Plaintiff appeals defendant’s assessments for gross revenue tax deficiencies under ORS 308.805. Plaintiff is a nonprofit corporation incorporated under ORS Chapter 62. As disclosed by its bylaws, plaintiffs purpose is “to make electric energy available to its members at the lowest cost consistent with sound economy and good management.” Members of the cooperative, who are its customers, “own” the cooperative in the sense that, upon dissolution, any assets remaining after payment of debts and liabilities are distributed to the members. If, in the course of its operations,…