Wiktionary(0.00 / 0 votes)Rate this definition: 1  lenticular(Noun) A lenticular image. 2  lenticular(Noun) A lenticular galaxy. 3  lenticular(Adjective) Of or pertaining to a lens.  lenticular(Adjective) Shaped like a biconvex 1  lens. lenticular(Adjective) Relating to a lenticular image.
Cell phones provided for personal reasons (or that are primarily used for personal reasons) are not exempt from the normal recordkeeping requirements necessary to exclude business-related use from the employee's income as a working condition fringe benefit. To the extent no records are kept, such employer-provided cell phones are generally taxable.
The group's report says that Oregon consumers pay average state and local taxes equal to 1.85 percent of their bill. That's compared to an average of 11.36 percent nationally, according to the Tax Foundation's findings. The report finds Nebraska has the highest average cell phone taxes in the nation, at 18.7 percent. Washington is right behind at 18.6 percent. Oregon's low ranking isn't a surprise -- few cities in the state have cell phone taxes, despite sporadic efforts to impose them. The history dates to the 1990s, when Eugene adopted a cell phone tax that was challenged in court and blocked until 2003.