Chapter 403 — Emergency Communications System; 2-1-1 System; Public Safety Communications Systems
ORS 403.205 Exemptions
The tax imposed by
ORS 403.200:
Does not apply to:
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.
Interconnection between telecommunications utilities and competitive access providers certified pursuant to ORS 759.020, common carriers and interexchange carriers.
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.
Note: See second note under 403.200.
Official sources · 2Tap to view provenance and version history
Provenance
2023 Oregon Revised Statutes
Official online edition
- Source
- oregonlegislature.gov
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Version history
Prior statutory text is not available in the ingested published editions. Consult an earlier official ORS edition or the cited Oregon Laws chapter.
2025 Oregon Revised Statutes — official online source · active · operative text
Official source2023 Oregon Revised Statutes · active · operative text
Official source