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Based on federal or state law, the RSPF surcharge does not apply to the following entities:
- Counties or political subdivisions
- Federal, state, and municipal government bodies or public corporations
- Federally chartered corporations specifically exempt from state excise taxes by federal law
- Federally recognized Native American Tribes and tribal members who live within federally recognized Native American territory and are enrolled members of the tribe with sovereignty over that Native American territory
- Foreign government offices and representatives that are exempt from state taxation by treaty provisions
- Regional housing authorities (ORS 307.092)
Please contact the RSPF Compliance Specialist, Kathy Shepherd (kathy.shepherd@state.or.us, 503-378-4927), if you have questions about whether the RSPF surcharge applies to you.
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