Section 403.205 - Exemptions.

OR Rev Stat § 403.205 (2019) (N/A)
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(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, common carriers and interexchange carriers. [Formerly 401.794; 2015 c.247 §20]