OAR 150-403-0010
Telephone Excise Tax — Definitions and Administrative Provisions

(1) The Oregon telephone excise tax does not apply to:
(a) Federal, state, and municipal government bodies or public corporations as defined in section (2).
(b) Counties and political subdivisions.
(c) Certain federally chartered corporations specifically exempt from state excise taxes by federal law.
Example: Federal Deposit Insurance Corp., Federal Savings and Loan Insurance Corp., federal banks and banking associations created under the Farm Credit System and exempt under Title 12, U.S. Code sections 2023, 2077, 2098, or 2134.
(d) Federally recognized Native-American Tribes and tribal members who live within federally recognized Indian country and are enrolled members of the tribe with sovereignty over that Indian country.
(e) Foreign government offices and representatives that are exempt from state taxation by treaty provisions.
(f) Regional housing authorities exempt from all state taxes and assessments by ORS 307.092 (Property of housing authority).
(g) The connection between utilities that is used to provide service. This includes the connection between radio common carriers and the interexchange carrier as well as between two or more utilities.
(2) For purposes of this rule, “public corporation” means a corporation formed by a state or local government authority for the public’s benefit or for a public purpose.
(3) Any other agency, organization, or person claiming an exemption is required to identify the authority for its claim to a provider. If a provider is unable to determine the status of a subscriber, the department will determine whether the subscriber is exempt.
(4) “Provider” means any corporation, individual, or group of individuals providing telecommunication access to the 9-1-1- Emergency Reporting System.
(a) A radio common carrier that leases telephone exchange access lines from a wire telephone company is a provider if the carrier sells that access to its customers. Access for this purpose includes (but is not limited to) traditional telephone services (“POTS”), cellular telephone service, personal communications system service (PCS), personal communications network service (PCN), cable/broadband service, private branch exchanges (PBX), and mobile radio common carriers. A carrier that has access to the 9-1-1 Emergency Reporting System and does not resell the access is not considered to be a provider; instead it is considered to be a subscriber and must pay the tax.
(b) A cellular telephone service company is a provider that provides access to 9-1-1 services through various switching mechanisms between cellular radio sites and exchanges access services.
(5) Prepaid wireless telecommunications service. The following telecommunications services are not sold in predetermined units or dollar amounts and therefore must not be considered prepaid wireless telecommunications services:
(a) Telecommunications services that are sold pursuant to term contracts or subscriptions,
(b) Telecommunications services, the charges for which are billed or otherwise collected on a monthly basis from a subscriber, consumer, or any other person.
(6) The return required by ORS 403.200 (Imposition of tax) must be signed by the taxpayer or an authorized agent and made under penalties for false swearing. Returns received after the due date are subject to delinquency charges as provided in ORS Chapters 305, 314, and 316 the same as if the tax were a tax imposed upon or measured by net income. Returns received by mail are accepted without imposition of such charges if postmarked before midnight of the due date.
(7) If a provider elects to pay the tax based on the amount actually collected as payment for exchange access services during the quarter and the provider receives only a partial payment from a subscriber, the provider must apply the payment proportionately to the Oregon telephone excise tax and to all other charges appearing on the subscriber’s bill.
(8) When a provider proceeds to write off, charge off, or cancel an uncollectible account, the provider must submit with its quarterly return to the department the name, address, telephone or service number of the subscriber, and the amount of Oregon excise tax owing on the account.
[Publications: Contact the Oregon Department of Revenue for information about how to obtain a copy of the publication referred to or incorporated by reference in this rule pursuant to ORS 183.360 (Publication of rules and orders)(2) and ORS 183.355 (Filing and taking effect of rules)(1)(b)]

Source: Rule 150-403-0010 — Telephone Excise Tax — Definitions and Administrative Provisions, https://secure.­sos.­state.­or.­us/oard/view.­action?ruleNumber=150-403-0010.

Last Updated

Jun. 8, 2021

Rule 150-403-0010’s source at or​.us