(2) The consumer or subscriber is liable for the tax imposed by this section.
(3) The amounts of tax collected by the provider or seller are considered as payment by the consumer or subscriber for that amount of tax.
(4) The tax imposed under this section, as it applies to prepaid wireless telecommunications service, shall be collected by the seller from the consumer with respect to each retail transaction occurring in this state. The amount of the tax shall be separately stated on an invoice, receipt or other similar document that the seller provides to the consumer, or shall be otherwise disclosed to the consumer.
(5) For purposes of this section, a retail transaction:
(a) Occurs in this state if it is made in person by a consumer at a business location of the seller;
(b) If not made in person by a consumer at a business location of the seller, occurs in this state if the consumer’s shipping address, payment instrument billing address, or other address provided by the consumer for purposes of the transaction, is in this state; or
(c) If insufficient information exists to determine whether paragraph (a) or (b) of this subsection is accurate, occurs in this state if the consumer’s prepaid wireless telephone number is associated with an Oregon location.
(6) Any return made by the provider or seller collecting the tax must be accepted by the Department of Revenue as evidence of payments by the consumer or subscriber of amounts of tax so indicated upon the return. [Formerly 401.792; 2014 c.59 §§3,3a; 2015 c.247 §§18,19; 2019 c.653 §§1,2]
Note: Section 4, chapter 5, Oregon Laws 2002 (first special session), provides:
Sec. 4. (1) Taxes imposed under ORS 403.200 apply to subscriber bills issued on or after January 1, 2002, and before January 1, 2030, and to retail transactions made on or after October 1, 2015, and before January 1, 2030.
(2) The amendments to ORS 403.200 by section 1 of this 2019 Act apply to subscriber bills issued and retail transactions made on or after January 1, 2020, and before January 1, 2021.
(3) The amendments to ORS 403.200 by section 2 of this 2019 Act apply to subscriber bills issued and retail transactions made on or after January 1, 2021. [2002 s.s.1 c.5 §4; 2002 s.s.3 c.4 §1; 2007 c.629 §1; 2013 c.749 §1; 2014 c.59 §9; 2019 c.653 §5]