2017 ORS 403.205¹
Exemptions

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]

(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.