Oregon § 305.822 Prohibition on state or local tax on Internet access

Oregon Statutes

§ 305.822 — Prohibition on state or local tax on Internet access

Oregon § 305.822

Vol.8

Title 29Revenue and Taxation

Ch.305

This text of Oregon § 305.822 (Prohibition on state or local tax on Internet access) is published on Counsel Stack Legal Research, covering Oregon primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook

Or. Rev. Stat. § 305.822 (2026).

Text

(1)As used in this section:

(a)“Internet” means the combination of computer and telecommunications facilities, including equipment and operating software, that comprise the interconnected worldwide network of computer networks that employ the Transmission Control Protocol/Internet Protocol, or any predecessor or successor protocols, to communicate information by wire or radio.

(b)“Internet access” means a service that enables users to access content, information, electronic mail or other services offered over the Internet. “Internet access” does not include telecommunications services or cable services.

(c)“Tax” means a charge imposed by a governmental entity for the purpose of generating revenues for governmental purposes. “Tax” does not include a fee imposed for a specific privilege,

Free access — add to your briefcase to read the full text and ask questions with AI

(1) As used in this section:
(a) “Internet” means the combination of computer and telecommunications facilities, including equipment and operating software, that comprise the interconnected worldwide network of computer networks that employ the Transmission Control Protocol/Internet Protocol, or any predecessor or successor protocols, to communicate information by wire or radio.
(b) “Internet access” means a service that enables users to access content, information, electronic mail or other services offered over the Internet. “Internet access” does not include telecommunications services or cable services.
(c) “Tax” means a charge imposed by a governmental entity for the purpose of generating revenues for governmental purposes. “Tax” does not include a fee imposed for a specific privilege, service or benefit conferred to the payer of the charge.
(2) This state, and the municipal corporations and political subdivisions of this state, may not impose, assess, collect or attempt to collect a tax on Internet access or the use of Internet access if the tax was not in effect on October 6, 2001.