The issue is jobs. If the Legislature will provide certainty on one particular tax issue, Nike Inc. will commit to expanding in Oregon, spending at least $150 million and creating at least 500 jobs within five years. It’s an easy choice; the Legislature should say yes. Under current Oregon law covering the so-called “single-sales factor,” companies are taxed only on in-state sales. That matters to big companies like Nike or Intel, which sell most of their inventory outside Oregon. Nike wants a commitment that the state will continue that particular tax policy. The agreement would not, however, preclude other tax …




