The tax imposed by ORS 403.200 (Imposition of tax) 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 (Certificate of authority), common carriers and interexchange carriers. [Formerly 401.794; 2015 c.247 §20]
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.