GroundRules
ORS 403.202: Compensation of sellers of prepaid wireless telecommunications service.
Where this section sits in the code
- 10 - Highways, Military
- 32. Military Affairs; Emergency Services
- Chapter 403 — Emergency Communications System; 2-1-1 System; Public Safety Communications Systems
(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.
Collected 2026-09-03T23:50:14Z. Source file · JSON