Chapter 741 Oregon Laws 2001

AN ACT

SB 660

Relating to taxation; and prescribing an effective date.

Be It Enacted by the People of the State of Oregon:

SECTION 1. (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 the effective date of this 2001 Act.

SECTION 2. This 2001 Act takes effect on the 91st day after the date on which the regular session of the Seventy-first Legislative Assembly adjourns sine die.

Approved by the Governor July 3, 2001

Filed in the office of Secretary of State July 3, 2001

Effective date October 6, 2001

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