Oregon § 403.205 Exemptions

Oregon Statutes

§ 403.205 — Exemptions

Oregon § 403.205

Vol.10

Title 32Military Affairs; Emergency Services

Ch. 403Emergency Communications System; 2-1-1 System; Public Safety Communications

This text of Oregon § 403.205 (Exemptions) 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. § 403.205 (2026).

Text

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.

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

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.