The tax imposed by ORS 403.200: (1) Does not apply to: (a) Services that the state is prohibited from taxing under the Constitution or laws of the United States or the Constitution or laws of the State of Oregon. (b) Interconnection between telecommunications utilities and competitive access providers certified pursuant to ORS 759.020, common carriers and interexchange carriers. (2) As imposed under ORS 403.200 (1)(b), does not apply to services provided under the plan of assistance established under section 6, chapter 290, Oregon Laws 1987. [Formerly 401.794; 2015 c.247 20; 2023 c.251 7] Note: The amendments to 403.205 by section 4, chapter 502, Oregon Laws 2025, become operative on the date the Public Utility Commission adopts necessary rules, no later than December 1, 2026. See section 11, chapter 502, Oregon Laws 2025. The text that is operative on and after that date is set forth for the users convenience. 403.205. The tax imposed by ORS 403.200: (1) Does not apply to: (a) Services that the state is prohibited from taxing under the Constitution or laws of the United States or the Constitution or laws of the State of Oregon. (b) Interconnection between telecommunications utilities and competitive access providers certified pursuant to ORS 759.020, common carriers and interexchange carriers. (2) As imposed under ORS 403.200 (1)(b), does not apply to services provided under the Oregon Lifeline plan established under section 6, chapter 290, Oregon Laws 1987. Note: See second note under 403.200.
‹ Prev All Oregon sections Next ›
Lexace provides legal information, not legal advice, and no attorney–client relationship is created. Statute text is provided for general information and may not reflect the most recent amendments; verify against the official state code.