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Oregon Revised Statutes

Or. Rev. Stat. § 403.205 (2026)

Exemptions

✓ laws through the 2025 session (checked Sept. 2026)
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      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. [Formerly 401.794; 2015 c.247 §20; 2023 c.251 §7]

 

      Note: The amendments to 403.205 by section 4, chapter 502, Oregon Laws 2025, become operative on the date the Public Utility Commission adopts necessary rules, no later than December 1, 2026. See section 11, chapter 502, Oregon Laws 2025. The text that is operative on and after that date is set forth for the user’s convenience.

403.205. 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 Oregon Lifeline plan established under section 6, chapter 290, Oregon Laws 1987.

 

      Note: See second note under 403.200.

Notes of Decisions
Cited in 1 case, 2020–2020 · leading case: Ooma, Inc. v. Dept. of Rev., 24 Or. Tax 48 (Or. T.C. 2020).
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Ooma, Inc. v. Dept. of Rev., 24 Or. Tax 48 (Or. T.C. 2020). “, ORS 403.205, but taxpayer does not assert that these, or any classifications in the statute, are irrational.”
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