Ski pass constitutes “wages” and subject to unemployment taxation

Oregon Court of Appeals:

MT. BACHELOR SKI EDUCATION FOUNDATION v. EMPLOYMENT DEPARTMENT, 10/31/07, (A130360)

Excerpt: “… Employer seeks review of a final order of an Administrative Law Judge (ALJ) of the Office of Administrative Hearings concluding that a season ski pass that employer gave to an individual in return for assistance with its ski races constituted $910 in “wages” that are subject to unemployment taxation as assessed by the Employment Department. According to employer, the season pass does not constitute a “wage” within the meaning of the relevant statute, and, even if it does, there is insufficient evidence to support a finding that the value of the pass is $910. We affirm….”

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