2017 ORS 403.202¹
Compensation of sellers of prepaid wireless telecommunications service

(1) For the purpose of compensating sellers for expenses incurred in collecting the tax imposed under ORS 403.200 (Imposition of tax), each seller is permitted to deduct and retain two percent of the amount of taxes that are collected by the seller from all retail transactions conducted by the seller in this state.

(2) Subsection (1) of this section applies to retail transactions made on or after October 1, 2015, and before January 1, 2022. [2014 c.59 §5a]

Note: Section 4, chapter 5, Oregon Laws 2002 (first special session), provides:

Sec. 4. Taxes imposed under ORS 403.200 (Imposition of tax) apply to subscriber bills issued on or after January 1, 2002, and before January 1, 2022, and to retail transactions made on or after October 1, 2015, and before January 1, 2022. [2002 s.s.1 c.5 §4; 2002 s.s.3 c.4 §1; 2007 c.629 §1; 2013 c.749 §1; 2014 c.59 §9]

(formerly 401.710 to 401.790)

Atty. Gen. Opinions

Alloca­tion of tax funds in connec­tion with nontelephonic items such as radio, microwave and computer components, (1982) Vol. 42, p 239

1 Legislative Counsel Committee, CHAPTER 403—Emergency Telecommunications System, https://­www.­oregonlegislature.­gov/­bills_laws/­ors/­ors403.­html (2017) (last ac­cessed Mar. 30, 2018).
 
2 Legislative Counsel Committee, Annotations to the Oregon Revised Stat­utes, Cumulative Supplement - 2017, Chapter 403, https://­www.­oregonlegislature.­gov/­bills_laws/­ors/­ano403.­html (2017) (last ac­cessed Mar. 30, 2018).
 
3 OregonLaws.org assembles these lists by analyzing references between Sections. Each listed item refers back to the current Section in its own text. The result reveals relationships in the code that may not have otherwise been apparent.