Oregon Tax Court May 15, 2003, TC 4552. (Mary Kay, Inc. v. Department of Revenue)

HENRY C. BREITHAUPT, Judge.

Plaintiff (taxpayer) appeals from a magistrate decision holding that cars leased as part of the Mary Kay Career Car Program (Career Car Program) were properly included by Defendant Department of Revenue (the department) in the property factor for purposes of calculating taxpayer’s income apportionable to Oregon for the 1994 and 1995 tax years.