Section 403.205 - Exemptions The tax imposed by ORS 403.200:
(1) Does not apply to: (a) 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.(b) Interconnection between telecommunications utilities and competitive access providers certified pursuant to ORS 759.020, common carriers and interexchange carriers.(2) As imposed under ORS 403.200(1)(b), does not apply to services provided under the plan of assistance established under section 6, chapter 290, Oregon Laws 1987.Amended by 2023 Ch. 251, § 7, eff. 9/24/2023.Amended by 2015 Ch. 247, § 20, eff. 6/4/2015. See second note under 403.200.