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RSPF Surcharge Exemptions
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 (including regional housing authorities)
  • 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
Please contact the RSPF Compliance Specialist, Frank Lackey (frank.lackey@state.or.us, 503-378-4927), if you have questions about whether the RSPF surcharge applies to you.