The tax imposed by ORS 401.792 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, radio common carriers and interexchange carriers. [1981 c.533 §11; 1995 c.276 §3]
Section: Previous 401.770 401.773 401.775 401.780 401.785 401.790 401.792 401.794 401.796 401.798 401.800 401.802 401.804 401.805 401.806 NextLast modified: August 7, 2008