Or. Admin. Code § 150-403-0010 - Communication Systems Taxes - Definitions and Administrative Provisions

(1) "Communication systems taxes" include both the 9-1-1-emergency communication tax and the 9-8-8-coordinated crisis services tax. "Communication systems" refers to the 9-1-1 emergency communication system and the 9-8-8 coordinated crisis services system.

(2) The communication systems taxes do not apply to:

(a) Federal, state, and municipal government bodies or public corporations as defined in section (2).

(b) Counties and political subdivisions.

(c) Certain federally chartered corporations specifically exempt from state excise taxes by federal law.

Example: Federal Deposit Insurance Corp., Federal Savings and Loan Insurance Corp., federal banks and banking associations created under the Farm Credit System that are exempt under Title 12, U.S. Code sections 2023, 2077, 2098, or 2134.

(d) Federally recognized Native-American Tribes and tribal members who live within federally recognized Indian country and are enrolled members of the tribe with sovereignty over that Indian country.

(e) Foreign government offices and representatives that are exempt from state taxation by treaty provisions.

(f) Regional housing authorities exempt from all state taxes and assessments by ORS 307.092.

(g) The connection between utilities that is used to provide service. This includes the connection between radio common carriers and the interexchange carrier as well as between two or more utilities.

(h) Solely with respect to the 9-8-8 coordinated crisis services tax under ORS 403.200(1)(b), services provided under the plan of assistance established under section 6, chapter 290, Oregon Laws 1987 (Oregon Lifeline).

(3) For purposes of this rule, "public corporation" means a corporation formed by a state or local government authority for the public's benefit or for a public purpose.

(4) Any other agency, organization, or person claiming an exemption is required to identify the authority for its claim to a provider. If a provider is unable to determine the status of a subscriber, the department will determine whether the subscriber is exempt.

(5) "Provider" means any corporation, individual, group of individuals, or other person or entity providing telecommunication access to the 9-1-1 emergency communication system.

(a) A radio common carrier that leases telephone exchange access lines from a wire telephone company is a provider if the carrier sells that access to its customers. Access for this purpose includes (but is not limited to) traditional telephone services ("POTS"), cellular telephone service, personal communications system service (PCS), personal communications network service (PCN), cable/broadband service, private branch exchanges (PBX), and mobile radio common carriers. A carrier that has access to the 9-1-1 emergency communication system and does not resell the access is not considered to be a provider; instead it is considered to be a subscriber and must pay the taxes.

(b) A cellular telephone service company is a provider that provides access to the 9-1-1 emergency communication system through various switching mechanisms between cellular radio sites and exchange access services.

(6) "Seller" has the meaning given under ORS 403.105.

(7) Prepaid wireless telecommunications service. The following telecommunications services are not sold in predetermined units or dollar amounts and therefore must not be considered prepaid wireless telecommunications services:

(a) Telecommunications services that are sold pursuant to term contracts or subscriptions,

(b) Telecommunications services, the charges for which are billed or otherwise collected on a monthly basis from a subscriber, consumer, or any other person.

(8) The return required by ORS 403.200(1)(a) and (b) must be signed by the taxpayer or an authorized agent and made under penalties for false swearing. Returns received after the due date are subject to delinquency charges as provided in ORS Chapters 305, 314, and 316 the same as if the tax were a tax imposed upon or measured by net income. Returns received by mail are accepted without imposition of such charges if postmarked before midnight of the due date.

(9) If a provider elects to pay the taxes based on the amount actually collected as payment for communication systems access services during the quarter and the provider receives only a partial payment from a subscriber, the provider must apply the payment proportionately to the communication systems taxes and to all other charges appearing on the subscriber's bill.

(10) When a provider proceeds to write off, charge off, or cancel an uncollectible account, the provider must submit with its quarterly return to the department the name, address, telephone or service number of the subscriber, and the amount of communication systems taxes owing on the account.

Notes

Or. Admin. Code § 150-403-0010

2-11-82(Temp); 5-5-82; 12-31-84, Renumbered from 150-401.000 Note (Or. Laws 1981, Ch. 533) to 150-401.000 Note (Or. Laws 1981, Ch. 533)-(A); 12-31-85; RD 7-1994, f. 12-15-94, cert. ef. 12-30-94; RD 5-1995, f. 12-29-95, cert. ef. 12-31-95, Renumbered from 150-401.000 Note (Or. Laws 1981, Ch. 533); Renumbered to 150-401.794, REV 11-2006, f. 12-27-06, cert. ef. 1-1-07; Renumbered from 150-401.794 by REV 8-2015, f. 12-23-15, cert. ef. 1-1-16; Renumbered from 150-403.205, REV 38-2016, f. 8-12-16, cert. ef. 9/1/2016; REV 70-2017, amend filed 12/22/2017, effective 1/1/2018; REV 4-2024, amend filed 01/24/2024, effective 2/1/2024

Publications:Contact the Oregon Department of Revenue for information about how to obtain a copy of the publication referred to or incorporated by reference in this rule pursuant to ORS 183.360(2) and ORS 183.355(1)(b)

Statutory/Other Authority: ORS 305.100 & 403.228

Statutes/Other Implemented: ORS 403.200 & 403.205