ORS 403.205

Applied in 1 court decision — leading case Ooma, Inc. v. Dept. of Rev. (2020)

Most recently applied in Ooma, Inc. v. Dept. of Rev. (March 2020)

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.

Official source: Oregon State Legislature. Reproduced from public-domain Oregon statutes; confirm against the official source for the current text. Not legal advice.