Oregon Statutes - Chapter 401 - Emergency Services and Communications - Section 401.794 - Exemptions.

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]

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Last modified: August 7, 2008