Oregon Revised Statutes Revenue and Taxation § 305.822

(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.