University of Oregon Co-Operative Store v. Department of Revenue

The University of Oregon Co-Operative Store seeks exemption from corporate excise taxes payable to the State of Oregon under ORS Chapter 317 and a refund for taxes paid in tax years 1967,1968 and 1969. The Co-Op bases its claim for exemption on ORS 317.-080(4). ① A hearing was held before the Department of Revenue and the Co-Op’s claim for exemption was denied. ② The Co-Op appealed to the Oregon Tax Court, which sustained the Department of Revenue’s opinion and order. ③ The Co-Op has appealed from the decree of the Tax Court. We reverse.

The Co-Op was organized by the Associated Students of…