There are two large factual errors in this article that I wish to correct.

The gross receipts tax does not just apply to "business-to-business" transactions, unless the legislature specifically structures it that way. In general, "gross receipts" means sales, including retail sales.

And Oregon's income tax is not "among the nation's lowest". Oregon's per-capita corporate income tax receipts are about in the middle of states that tax income. This is very important to know. TOTAL tax receipts from corporations are indeed low in Oregon, but that is almost entirely due to the lack of a sales tax, which, of course, none of us pay.