ORS 403.200
Imposition of tax

  • rate

(1)

There is imposed on each consumer or paying retail subscriber who has telecommunications service or interconnected Voice over Internet Protocol service, with access to the emergency communications system a tax equal to $1.25 per month or, for prepaid wireless telecommunications service, $1.25 per retail transaction. The tax must be applied on a telecommunications circuit designated for a particular consumer or subscriber. One consumer or subscriber line must be counted for each circuit that is capable of generating usage on the line side of the switched network regardless of the quantity or ownership of customer premises equipment connected to each circuit. For providers of central office based services, the tax must be applied to each line that has unrestricted connection to the switched network. Those central office based service lines that have restricted connection to the switched network must be charged based on software design in the central office that restricts the number of station calls to and from the network. For cellular, wireless or other common carriers, the tax applies to a subscriber on a per instrument basis and only if the subscriber’s place of primary use, as defined under 4 U.S.C. 124, is within this state.

(2)

The consumer or subscriber is liable for the tax imposed by this section.

(3)

The amounts of tax collected by the provider or seller are considered as payment by the consumer or subscriber for that amount of tax.

(4)

The tax imposed under this section, as it applies to prepaid wireless telecommunications service, shall be collected by the seller from the consumer with respect to each retail transaction occurring in this state. The amount of the tax shall be separately stated on an invoice, receipt or other similar document that the seller provides to the consumer, or shall be otherwise disclosed to the consumer.

(5)

For purposes of this section, a retail transaction:

(a)

Occurs in this state if it is made in person by a consumer at a business location of the seller;

(b)

If not made in person by a consumer at a business location of the seller, occurs in this state if the consumer’s shipping address, payment instrument billing address, or other address provided by the consumer for purposes of the transaction, is in this state; or

(c)

If insufficient information exists to determine whether paragraph (a) or (b) of this subsection is accurate, occurs in this state if the consumer’s prepaid wireless telephone number is associated with an Oregon location.

(6)

Any return made by the provider or seller collecting the tax must be accepted by the Department of Revenue as evidence of payments by the consumer or subscriber of amounts of tax so indicated upon the return. [Formerly 401.792; 2014 c.59 §§3,3a; 2015 c.247 §§18,19; 2019 c.653 §§1,2]
Note: Section 4, chapter 5, Oregon Laws 2002 (first special session), provides:
Sec. 4. (1) Taxes imposed under ORS 403.200 (Imposition of tax) apply to subscriber bills issued on or after January 1, 2002, and before January 1, 2030, and to retail transactions made on or after October 1, 2015, and before January 1, 2030.

(2)

The amendments to ORS 403.200 (Imposition of tax) by section 1 of this 2019 Act apply to subscriber bills issued and retail transactions made on or after January 1, 2020, and before January 1, 2021.

(3)

The amendments to ORS 403.200 (Imposition of tax) by section 2 of this 2019 Act apply to subscriber bills issued and retail transactions made on or after January 1, 2021. [2002 s.s.1 c.5 §4; 2002 s.s.3 c.4 §1; 2007 c.629 §1; 2013 c.749 §1; 2014 c.59 §9; 2019 c.653 §5]

Source: Section 403.200 — Imposition of tax; rate, https://www.­oregonlegislature.­gov/bills_laws/ors/ors403.­html.

403.100
Policy
403.105
Definitions for ORS 305.823 and 403.105 to 403.250
403.107
Authority to adjust definition
403.110
Liability
403.115
9-1-1 as primary emergency number
403.120
Oregon Department of Emergency Management duties and powers
403.130
9-1-1 jurisdiction plan
403.132
Provision of location of cellular device to law enforcement agency
403.135
When blocking of information prohibited
403.137
Operation of multiline telephone system
403.140
Pay phones to be converted to allow emergency calls without charge
403.145
Use of emergency communications system by users with hearing or speech impairments
403.150
Disaster recovery plan
403.155
Agreements among certain safety agencies for rendering emergency services
403.156
Response times during emergency
403.160
Mediation of disputes
403.165
Department to ensure compliance
403.170
Agreement with Confederated Tribes of Warm Springs Reservation of Oregon
403.200
Imposition of tax
403.202
Compensation of sellers of prepaid wireless telecommunications service
403.205
Exemptions
403.210
Duties of providers and sellers
403.215
Returns
403.217
Duties of consumers
403.220
Refunds
403.225
Amounts collected held in trust
403.228
Rules
403.230
Application of other laws
403.235
Emergency Communications Account
403.240
Distribution of account proceeds
403.245
Limitation on use of moneys
403.250
Primary public safety answering points
403.300
Definitions for ORS 403.300 to 403.380
403.305
Formation of emergency communications district
403.310
Officers of district
403.315
Application of ORS chapter 255 to district
403.320
Board as governing body of district
403.325
Election of board members at formation election
403.330
Changing number of board members
403.335
Continuing schedule of biennial elections after change in number of board members
403.340
Manner of electing board members
403.345
Election of board members
403.350
Changing manner of electing board members
403.355
Changing number and manner of electing board members at same election
403.360
General district powers
403.365
Authority to issue general obligation bonds
403.370
Levy of taxes
403.375
Boundaries of zones
403.380
Advisory committee
403.400
Legislative findings
403.405
Definitions for ORS 403.400 to 403.430
403.410
Public referral and information telephone number
403.420
Designated regional information centers
403.422
Access of telecommunications customers to 2-1-1 system
403.425
Use of 2-1-1 system by state agencies providing health and human services
403.430
Contributions to support 2-1-1 system
403.435
2-1-1 Account
403.445
Definitions
403.450
State Interoperability Executive Council
403.455
Duties of council
403.460
Statewide interoperability coordinator
403.465
Duties of State Chief Information Officer
403.500
Definitions for ORS 403.500 to 403.542
403.502
Application of election laws
403.505
Formation
403.507
Size of district board
403.510
Size of district board at formation
403.512
Election of district board after formation
403.515
Oath of office
403.517
District board as governing body
403.520
Methods of election
403.522
Boundaries of zones for district board members
403.525
General district powers
403.527
Levy of taxes
403.530
Deposit and disbursement of district moneys
403.532
County counsel to aid district board
403.535
Power to contract bonded indebtedness
403.537
Bond elections
403.540
Authority for issuance of general obligation bonds and revenue bonds
403.542
Contracts with United States
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