ORS 463.322
Persons exempt from tax

Nothing in ORS 463.015 (Definitions), 463.035 (Promoter license required), 463.113 (Oregon State Athletic Commission), 463.320 (Imposition of tax) and 463.322 (Persons exempt from tax) is intended to tax subscribers to pay-per-view telecasts or cable system operators in this state. [1993 c.587 §6; 2017 c.235 §18]
Note: 463.322 (Persons exempt from tax) was enacted into law by the Legislative Assembly but was not added to or made a part of ORS chapter 463 or any series therein by legislative action. See Preface to Oregon Revised Statutes for further explanation.

Source: Section 463.322 — Persons exempt from tax, https://www.­oregonlegislature.­gov/bills_laws/ors/ors463.­html.

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