Oregon — State Statute

Oregon Revised Statutes Chapter 403 § 403.202 — Compensation of sellers of prepaid wireless telecommunications service

Oregon Revised Statutes Chapter 403 ·
Oregon Code § 403.202 · Enacted · Last updated March 01, 2026
Statute Text
Compensation of sellers of prepaid wireless telecommunications service. (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]
Plain English Explanation
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This section of Oregon law addresses Compensation of sellers of prepaid wireless telecommunications service. Read the full statute text above for details.
This page reflects the current text as of our last update. Always verify with the official Oregon legislature website for the most current version.
The formal citation is Oregon Code § 403.202. Use this format in legal documents and court filings.
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