Prohibition on state or local tax on Internet access

# (1)

As used in this section:

# (a)

“Internet” means the combination of computer and telecommunications facilities, including equipment and operating software, that comprise the interconnected worldwide network of computer networks that employ the Transmission Control Protocol/Internet Protocol, or any predecessor or successor protocols, to communicate information by wire or radio.

# (b)

“Internet access” means a service that enables users to access content, information, electronic mail or other services offered over the Internet. “Internet access” does not include telecommunications services or cable services.

# (c)

“Tax” means a charge imposed by a governmental entity for the purpose of generating revenues for governmental purposes. “Tax” does not include a fee imposed for a specific privilege, service or benefit conferred to the payer of the charge.

# (2)

This state, and the municipal corporations and political subdivisions of this state, may not impose, assess, collect or attempt to collect a tax on Internet access or the use of Internet access if the tax was not in effect on October 6, 2001. [2001 c.741 §1]

Note: 305.822 was enacted into law by the Legislative Assembly but was not added to or made a part of ORS chapter 305 or any series therein by legislative action. See Preface to Oregon Revised Statutes for further explanation.