The tax imposed by ORS 403.200:\n(1) Does not apply to:\n(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.\n(b) Interconnection between telecommunications utilities and competitive access providers certified pursuant to ORS 759.020, common carriers and interexchange carriers.\n(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. [Formerly 401.794; 2015 c.247 §20; 2023 c.251 §7]\nNote:\nSee second note under 403.200.
Oregon Legal Code