Resale Certificate in Oregon (2026)
Oregon resale certificate status: legal. Oregon’s Business Registry Resale Certificate is for out-of-state resale purchases and acceptance is not guaranteed..
Key facts
- Status
- Legal
- License required
- No
- Jurisdiction
- Oregon
- Last reviewed
- 2026-04-09
Resale Certificate laws in Oregon
The Department’s Business Registry Resale Certificate explains that Oregon does not impose a general sales, use or transaction tax. An Oregon buyer purchasing goods outside Oregon for resale in the ordinary course of business may give the certificate to an out-of-state seller as evidence of Oregon business registration. That seller may accept it as a substitute resale certificate for the other state’s tax purposes but is not required to. Some states require their own form or additional information. Give the completed form to the seller, not Oregon’s Department of Revenue. Oregon separately says it does not have a Sales Tax Exempt certificate. This explanation does not guarantee acceptance in another state or certify any purchase’s eligibility or retained legal-status fields.
Frequently asked questions
What are the Resale Certificate requirements in Oregon?
In Oregon, resale certificate status is legal. The Department’s Business Registry Resale Certificate explains that Oregon does not impose a general sales, use or transaction tax. An Oregon buyer purchasing goods outside Oregon for resale in the ordinary course of business may give the certificate to an out-of-state seller as evidence of Oregon business registration. That seller may accept it as a substitute resale certificate for the other state’s tax purposes but is not required to. Some states require their own form or additional information. Give the completed form to the seller, not Oregon’s Department of Revenue. Oregon separately says it does not have a Sales Tax Exempt certificate. This explanation does not guarantee acceptance in another state or certify any purchase’s eligibility or retained legal-status fields.
How do I obtain a Resale Certificate in Oregon?
Contact Oregon's administering agency for application requirements and testing procedures.
Can I use my out-of-state Resale Certificate in Oregon?
Oregon generally recognizes out-of-state credentials through reciprocity agreements, but you must transfer your resale certificate within 30 days of establishing residency. Check with the state agency for specific reciprocity details.
What are the penalties for resale certificate violations in Oregon?
Penalties for resale certificate violations in Oregon vary based on the specific offense. Verify current penalties with official state resources.