ORS 403.205
Exemptions


The tax imposed by ORS 403.200 (Imposition of tax) does not apply to:

(1)

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.

(2)

Interconnection between telecommunications utilities and competitive access providers certified pursuant to ORS 759.020 (Certificate of authority), common carriers and interexchange carriers. [Formerly 401.794; 2015 c.247 §20]

Source
Last accessed
May. 15, 2020