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Department of Revenue: Business Taxes

Do you think one of your subscribers may be exempt?
If a telecommunications subscriber claims an exemption, they must identify the authority for their claim and provide satisfactory verification to their telecommunications provider. If the telecommunications provider is unable to determine exempt status, they may contact the Department of Revenue for further direction.
 
A verified “yes” answer to any of the following questions means your subscriber is exempt from Oregon’s Emergency Communications Tax:
 
1. Is the subscriber a federal, state, or municipal government body?

 Yes
2. Is the subscriber a “public corporation” (meaning a corporation formed by a state or local government authority for the public’s benefit or for a public purpose)?

 Yes
3. Is the subscriber a county or political subdivision?

 Yes
4. Is the subscriber a federally chartered corporation specifically exempt from state excise taxation by federal law? Example: Federal Deposit Insurance Corp., Federal Savings and Loan, etc.

 Yes
5. Is the subscriber a federally recognized Native American tribe, or a tribal member who lives within federally recognized Indian country and is an enrolled member of the tribe with sovereignty over that Indian country?

 Yes
6. Is the subscriber a foreign government office or a foreign government representative exempt from state taxation by treaty provisions?

 Yes
7. Is the subscriber a regional housing authority exempt from all state taxes and assessments under ORS 456.225?

 Yes
8. Does the subscriber serve only as a connection between utilities used to provide service? (This includes the connection between radio common carriers and the interexchange carrier as well as between two or more utilities.)

 Yes

 
Page updated: October 11, 2007

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