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RSPF Tax Exemptions
Entities that are exempt from paying the RSPF tax by federal or state law include, but are not limited to, the following:
 
  • 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 Program Manager, Jon Cray, if you have questions about RSPF tax exemptions not listed.

 
Page updated: April 10, 2009

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