Go to Previous Versions
of
this Section
2025 Oregon Revised Statutes
Volume : 10 - Highways, Military
Chapter 403 - Emergency Communications System; 2-1-1 System; Public Safety Communications Systems
Section 403.202 - Compensation of sellers of prepaid wireless telecommunications service.
Universal Citation:
OR Rev Stat § 403.202 (2025)
Learn more
This media-neutral citation is based
on the American Association of Law Libraries Universal Citation Guide and is not
necessarily the official citation.
(1) For the purpose of compensating sellers for expenses incurred in collecting the tax imposed under ORS 403.200, each seller is permitted to deduct and retain two percent of the amount of taxes that are collected by the seller from all retail transactions conducted by the seller in this state.
(2) Subsection (1) of this section applies to retail transactions made on or after October 1, 2015, and before January 1, 2022. [2014 c.59 §5a]
Disclaimer: These codes may not be the most recent version. Oregon may have more current or accurate information. We make no warranties or guarantees about the accuracy, completeness, or adequacy of the information contained on this site or the information linked to on the state site. Please check official sources.