Resale certificate · Oregon

Resale Certificates in Oregon: No State Sales Tax

The short answer. Oregon has no state sales tax, so there is no Oregon certificate for buying tax free inside Oregon. Local taxes in Oregon are limited to specific taxes rather than a general sales tax. Oregon publishes a certificate its businesses can offer suppliers in other states: Oregon Business Registry Resale Certificate.

Resale Certificates in Oregon at a Glance

State sales tax	None
State resale certificate	None for buying inside the state
Local sales tax	Specific local taxes only
Certificate for suppliers in other states	Oregon Business Registry Resale Certificate

Read from the government sources listed at the foot of this page, last checked September 29, 2026. See the sources.

Local Taxes in Oregon

Oregon has no state sales tax, and its local taxes are limited to specific taxes rather than a general sales tax.

Oregon has no general sales or use tax, so there is no Oregon certificate for buying tax free inside Oregon. Some cities levy specific local taxes, such as Ashland's 5% tax on prepared food and non-alcoholic beverages. For buying goods for resale from sellers in other states, the Department of Revenue publishes the Oregon Business Registry Resale Certificate (150-800-002).

Buying for Resale From Suppliers in Other States

Oregon publishes a certificate its businesses can offer suppliers in other states: Oregon Business Registry Resale Certificate. Sellers in other states may accept it but do not have to.

Of the 45 states with a state sales tax or similar tax we verified, 14 accept a registration number issued by another state, 4 accept a written statement from a buyer not registered there and 26 depend on circumstances, set out on each state's page. 1 requires its own registration. In 13 of the 18 that accept another state's number or a statement, that route is limited to buyers located outside the state.

A business in a state with no sales tax usually has no sales tax number to give; check whether the state you buy in accepts a federal EIN or a statement instead.

Each state's page sets out its terms, so read it before you give a certificate there.

States that accept a registration number issued by another state

States where it depends on circumstances

States that accept a written statement from a buyer not registered there

More for Oregon Businesses

Sales tax nexus checker, to see where your sales may require you to register.
Oregon LLC guide, for forming and running an LLC in the state.
LLC guide for eBay sellers in Oregon, for selling through a marketplace.

Frequently Asked Questions

: Oregon has no state sales tax, so there is no Oregon certificate for buying tax free inside Oregon. Local taxes in Oregon are limited to specific taxes rather than a general sales tax. Oregon publishes a certificate its businesses can offer suppliers in other states: Oregon Business Registry Resale Certificate. Sellers in other states may accept it but do not have to.
: Of the 45 states with a state sales tax or similar tax we verified, 14 accept a registration number issued by another state, 4 accept a written statement from a buyer not registered there and 26 depend on circumstances, set out on each state's page. 1 requires its own registration. In 13 of the 18 that accept another state's number or a statement, that route is limited to buyers located outside the state. A business in a state with no sales tax usually has no sales tax number to give; check whether the state you buy in accepts a federal EIN or a statement instead.

This guide is general information, not legal or tax advice, and reading it does not create an attorney-client relationship. It reports what each state's tax agency, or the multistate bodies' published notes, say about the certificate a buyer gives a supplier when it buys goods for resale, with the sources this page cites. It cannot tell you whether your own purchase qualifies: that turns on what you buy, whether you resell it, and where you are registered, and a certificate given for a purchase that does not qualify can leave the buyer owing the tax. Confirm your own position with the tax agency named on this page, and with the tax agency of the state you buy in, before you give or accept one.

Sources

Each entry below is a document recorded in our verified Oregon sources, and each entry says what the document is. Some statutory text is read from an accurate mirror rather than from the state's own host, and those say so.

oregon.gov/dor/programs/businesses/pages/sales-tax.aspxOregon Department of Revenue, Sales Tax in Oregon
oregon.gov/dor/forms/FormsPubs/or-business-registry-resale-cert_800-002.pdfOregon Business Registry Resale Certificate, 150-800-002 (Rev. 03-17)
ashlandoregon.gov/244/Business-Registration-Transient-Lodging-City of Ashland, Business Registration, Transient Lodging Tax, Food & Beverage Tax

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Edmond Hui · Founder, MyStateLLC

Edmond Hui is a software engineer and serial entrepreneur based in New York who has founded multiple online businesses across e-commerce, media, and information publishing. Before transitioning into tech, he spent years as a commercial real estate professional closing deals totaling over 100,000 square feet, giving him firsthand experience with business formation and entity structuring. He built MyStateLLC to provide the free, state-specific LLC guidance he wished existed when forming his own companies.