How to Get a Reseller License in Oregon

Oregon is one of five states with no general sales tax, meaning there is no sales tax permit required. Businesses register with the Oregon Secretary of State for general business purposes. Registration fees vary by entity type, with annual reports required for corporations and LLCs, and assumed business names renewed every 2 years.

When purchasing from out-of-state vendors, Oregon businesses can use Form 150-800-002 (Oregon Business Registry Resale Certificate) to request tax exemption. This certificate is free and does not need to be filed or approved by the state. Note that Oregon may impose a Corporate Activity Tax (CAT) for businesses exceeding $1 million in taxable commercial activity. Some local taxes may apply for specific industries.