2019 Oregon Revised Statutes
Volume : 08 - Revenue and Taxation
Chapter 305 - Administration of Revenue and Tax Laws; Appeals
Section 305.822 - Prohibition on state or local tax on Internet access.
(1) As used in this section:
(a) "Internet" means the combination of computer and telecommunications facilities, including equipment and operating software, that comprise the interconnected worldwide network of computer networks that employ the Transmission Control Protocol/Internet Protocol, or any predecessor or successor protocols, to communicate information by wire or radio.
(b) "Internet access" means a service that enables users to access content, information, electronic mail or other services offered over the Internet. "Internet access" does not include telecommunications services or cable services.
(c) "Tax" means a charge imposed by a governmental entity for the purpose of generating revenues for governmental purposes. "Tax" does not include a fee imposed for a specific privilege, service or benefit conferred to the payer of the charge.
(2) This state, and the municipal corporations and political subdivisions of this state, may not impose, assess, collect or attempt to collect a tax on Internet access or the use of Internet access if the tax was not in effect on October 6, 2001. [2001 c.741 §1]
Note: 305.822 was enacted into law by the Legislative Assembly but was not added to or made a part of ORS chapter 305 or any series therein by legislative action. See Preface to Oregon Revised Statutes for further explanation.
