71st OREGON LEGISLATIVE ASSEMBLY--2001 Regular Session
 
NOTE:  Matter within  { +  braces and plus signs + } in an
amended section is new. Matter within  { -  braces and minus
signs - } is existing law to be omitted. New sections are within
 { +  braces and plus signs + } .
 
LC 2585
 
                           B-Engrossed
 
                         Senate Bill 660
                   Ordered by the House June 5
 Including Senate Amendments dated April 16 and House Amendments
                          dated June 5
 
Sponsored by Senator ATKINSON, Representatives SIMMONS, STARR;
  Senators DECKERT, METSGER, NELSON, Representatives BUTLER,
  HILL, WILSON (at the request of Citizens For A Sound Economy)
 
 
                             SUMMARY
 
The following summary is not prepared by the sponsors of the
measure and is not a part of the body thereof subject to
consideration by the Legislative Assembly. It is an editor's
brief statement of the essential features of the measure.
 
    { - Establishes ban on taxation of Internet use or access to
Internet. Prohibits fees imposed on Internet use or access to
Internet. Prohibits Oregon or political subdivisions of Oregon
from assisting other state in collection of other state's tax or
fee imposed on Internet use or access to Internet. - }
   { +  Bans imposing, assessing, collecting or attempting to
collect tax on Internet access or use of Internet access. + }
  Takes effect on 91st day following adjournment sine die.
 
                        A BILL FOR AN ACT
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. + }
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