Realty Group, Inc. v. Department of Revenue

The disputed issue is whether real estate brokers’ payments to real estate salespeople are “wages paid with respect to employment” for purposes of payroll taxes to transit districts.

Plaintiffs in this case and Stan Wiley, Inc. v. Dept. of Rev., also decided today, are real estate brokers who paid such taxes to Tri-County Metropolitan Transit District and Lane Transit District and later claimed refunds on the grounds that licensed real estate sales personnel are not employees within the meaning of the transit district law. The Department of Revenue and the Oregon Tax Court denied the refunds,…