How to Handle Resale Exemptions in Oregon

Need a State of Oregon resale certificate? Learn how to get one using the Oregon Business Registry Resale Certificate, use it to buy tax-free inventory, and stay compliant with Oregon sales tax rules.

Running a business anywhere in the US means you’ll eventually encounter the terms “Resale Exemptions” or “Resale Certificates.”

Using these documents for your transactions may seem complicated at first, especially if you come from a state without sales tax or operate in one, like Oregon.

In this blog, we will break down everything you need to know about Resale Exemptions or Resale Certificates.

By the end of this guide, your business will understand how to handle purchases from vendors in other states that require a resale certificate, even though Oregon does not have a general sales and use tax.

However, a business registered in Oregon can provide an Oregon Business Registry Resale Certificate to an out-of-state seller, which may be accepted as a substitute for a standard resale certificate.

Understanding Resale Certificates in Oregon: Dispelling the Confusion

Oregon’s Unique Tax Landscape: No Statewide Sales Tax

Oregon does not have a general statewide sales and use tax.

Therefore, Oregon doesn’t issue a standard resale certificate or exemption certificate that exempts businesses from sales tax for in-state purchases.

However, the state does have a specific form called the Oregon Business Registry Resale Certificate. Oregon-based businesses can use this for their out-of-state resale purchases.

It’s important to note that an out-of-state vendor is not required to accept this certificate. Some states may require an Oregon business to use their state-specific form or provide additional information.

With that said, the requirements for using resale certificates in other states vary depending on the state you’re dealing with.

Despite the seemingly complicated process, learning the rules of using resale certificates for out-of-state transactions is valuable for Oregon businesses.

What Does a Resale Certificate Mean for Oregon Businesses?

Most Oregon-based businesses generally do not require resale certificates. The challenge arises only when purchasing goods for resale from vendors in a state that imposes a sales tax.

Since Oregon has no sales tax, it does not issue a standard resale certificate or sales tax ID number. This creates a problem for Oregon businesses, as these documents are typically required when claiming sales tax exemptions in taxing states.

Failing to provide the required paperwork results in being charged with sales and use tax in that state.

To make a tax-exempt purchase, businesses must follow the specific resale exemption rules that the state’s Department of Revenue sets. This often involves presenting a different kind of document in place of a standard resale certificate, such as:

The Oregon Business Registry Resale Certificate (Form 150-800-002): This document is formally described by the Oregon Department of Revenue as a substitute for a standard resale certificate. However, its acceptance in taxing states is not guaranteed.
A Completed Multi-jurisdictional Resale Certificate Form: There are 2 common multi-jurisdictional forms that Oregon businesses can use.
- Multistate Tax Commission (MTC) Uniform Sales & Use Tax Certificate
- Streamlined Sales Tax (SST) Certificate of Exemption
State-specific Exemption Forms: Some states strictly require you to use their state-issued or state-approved exemption documents.
Additional Documents: Other states may need your Oregon business licenses to prove you are a legitimate company. In specific cases, your driver’s license number can also be accepted as a valid ID.

By presenting the correct documentation, Oregon businesses can purchase goods without paying sales tax, provided these goods are intended for resale to their customers in the normal course of their business. This process prevents the issue of double taxation.

Why Oregon Businesses Still Need to Understand Resale Exemptions

Out of 50 states in the US, only 5 do not have a statewide sales tax. As the majority of states impose sales tax, taking advantage of resale exemptions is highly valuable for most businesses.

By understanding resale exemptions and how they work in out-of-state transactions, Oregon businesses can enjoy the following benefits:

Avoiding Sales Tax on Out-of-State Purchases: Protect profit margins when buying inventory/materials from suppliers located in sales-tax states.
Maintaining Smooth Vendor Relationships: Ensure seamless transactions with out-of-state suppliers who may initially be confused by Oregon’s no-sales-tax status.
Legal Compliance (Interstate): Prevent potential use tax liabilities that could arise if an out-of-state purchase isn’t properly documented as tax-exempt by the seller.
Streamlining Operations: Reduce administrative burden and confusion when dealing with varied vendor requirements.

Oregon resellers can often claim a sales tax exemption in many taxing states when buying goods for resale. To qualify, you must meet the state’s specific requirements.

Since the Oregon Business Registry Resale Certificate may not be accepted in some states, you must submit alternative documentation. As stated in the previous section, taxing states can accept alternatives such as multi-jurisdictional forms.

One of the most commonly accepted multi-jurisdictional forms is the Multistate Tax Commission (MTC) Uniform Sales & Use Tax Certificate. Many states accept this form as valid proof of exemption.

You must properly complete this form and provide a copy to your vendor.

In some cases, you may need to fill out a state-issued exemption form or one provided by the vendor. Presenting a valid resale certificate is one of the primary requirements to claim a sales tax resale exemption.

Resale Certificate vs. Business Registration: The Key Distinction

When using resale certificates, Oregon businesses might be asked if their business is registered or has a sales tax permit.

Since Oregon has no sales tax, buyers may need clarity on what these terms or prerequisites specifically refer to.

Here are the key differences between resale certificates, business registration, as well as sales tax permits.

Resale Certificates – These are legal documents used by qualified businesses to claim resale exemptions when purchasing taxable goods for resale.
In many taxing states, the respective state departments generally issue this document to registered businesses with valid sales tax IDs. It’s standard practice for most states to require sales tax IDs from businesses when completing and using a resale certificate.
Oregon businesses will not have a general sales tax ID for this purpose. These IDs are usually obtained after registering your business for a sales tax account in a taxing state.
Business Registrations – Following the statement above, “registering your business” generally includes applying for a sales tax ID or sales tax permit.
Since Oregon has no sales tax, businesses only need to register for legal authority purposes and other state taxes. Those taxes typically refer to Vehicle Taxes or Corporate Activity Taxes (CAT).

This critical distinction clarifies that Oregon businesses won’t have the same documentation as businesses in a state with sales tax.

In case your business is already registered in Oregon, you can use the Oregon Business Registry Resale Certificate (Form 150-800-002). This documentation serves as proof that your business is legitimate and authorized to operate in Oregon.

If out-of-state vendors accept this form, obtaining a sales tax permit to use other resale certificates is no longer necessary (unless your business has a nexus in a taxing state).

Other Business Registrations in Oregon

Aside from a sales tax ID, Oregon businesses may be required to register for other standard permits in the state. After registration, you’ll obtain official records that can help prove your Oregon business’s legal standing.

When an out-of-state vendor requires proof of business registration, you may present these documents instead of a sales tax ID:

Local Licenses: Your business may be required to apply for specific licenses depending on the Oregon municipality you’re located in. Check Oregon’s license directory, with over 1,100 licenses, you must identify the right one your business needs.
Register for Tax Programs: Your business may be liable for other taxes in Oregon (e.g., Corporate Activity Tax, vehicle taxes). In this case, you must register your business to stay compliant with the Oregon tax laws.

Need help? Learn more through our blog: Ultimate Guide to Oregon Sales Tax

Using Resale Certificates For Unregistered Oregon Businesses

When making tax-exempt purchases from an out-of-state vendor, Oregon businesses must comply with the tax rules of the vendor’s state. Typically, the rules involve providing a sales tax ID or a valid resale certificate.

Since Oregon has no general sales tax, it cannot provide businesses with a sales tax ID. It only has the Oregon Business Registry Resale Certificate (Form 150-800-002), which isn’t guaranteed to be accepted in taxing states.

To help navigate your out-of-state resale purchases, here are the common factors to familiarize yourself with as an Oregon business.

Acceptance Conditions Vary Per State: Some states accept the Multistate Tax Commission (MTC) Uniform Sales & Use Tax Certificate from non-sales-tax states. Meanwhile, others require different supporting documents.
Registration Requirements: In certain states, you must register with their tax department and obtain a valid sales tax permit before claiming a resale exemption. Often, this registration is only required if your business has sales tax nexus in that state.
Prepare Supporting Documents: Without a nexus, you’ll still be required to provide alternative documents to support your claim. You can complete a multijurisdictional form and state your business registration number or other government IDs (e.g., driver’s license).

NOTE: Before registering for a sales tax permit solely to use resale certificates, evaluate whether your business has a sales tax nexus in that state.

A sales tax nexus exists when businesses have a significant presence within a state. This presence is primarily defined or based on specific thresholds set by the state.

With this rule, Oregon businesses can create nexus by selling to customers in taxing states even without a physical location.

Once you establish nexus and register for a sales tax permit, using resale certificates in that state becomes more straightforward. This allows you to claim exemptions more easily when purchasing goods for resale.

Learn more here: Economic Nexus: Everything You Need to Know

How to Handle Resale Exemptions as an Oregon Business

For Purchases from Out-of-State Vendors

Out-of-state businesses purchasing goods for resale in Oregon generally do not need to use any resale certificate form. On the contrary, Oregon businesses typically must provide valid documentation to claim sales tax exemptions on taxable out-of-state resale purchases.

That’s because out-of-state vendors require proper documentation for the sale. This practice is done to prove why the seller did not collect sales tax on the transaction, protecting them from any potential sales tax liabilities.

Since Oregon has no sales tax IDs, businesses may consider the following options for their resale transactions in taxing states.

Utilize the Oregon Business Registry Resale Certificate

Oregon businesses can use the Oregon Business Registry Resale Certificate (Form 150-800-002). This form can be found and downloaded on the Oregon Department of Revenue webpage.

Before presenting this document to out-of-state vendors, here’s what you need to know about this form:

Your Business Must Be Registered: Oregon businesses must be registered with the Oregon Secretary of State before completing this form. By being registered, you’re proving that your business is legally allowed to operate and complies with the Oregon government’s regulations.
Acceptance Conditions: Though the Oregon Business Registry Resale Certificate is a valid document, its acceptance is not guaranteed in other states. Each state has specific regulations when it comes to using or accepting out-of-state resale certificates.
Use Tax Liability: If you consume the goods you originally purchased for resale, you might become liable for use tax. In that case, you must pay the use tax to the state from which you purchased the taxable goods. Otherwise, you can be charged with penalties for misusing the Form 150-800-002.
Filing Not Required: You don’t need to send or file this form with the Oregon Department of Revenue. You’re only required to submit a properly completed copy of it to your supplier.
Prepare a Copy: Just like standard resale certificates, you must properly complete this form before submitting a copy of it to your vendors. Keep in mind that the burden of proof typically falls on you after a vendor accepts your resale certificate in good faith.
You must ensure that any statement written on the form is valid and up to date.

NOTE: Using the Oregon Business Registry Resale Certificate (Form 150-800-002) is only a state-recommended option. It’s not meant to be your sole method for claiming resale exemption in taxing states.

Prepare to provide other valid business documentation, as some states strictly require you to use their state-specific exemption forms.

What to Do if an Out-of-State Vendor Insists on a Sales Tax Permit

Encountering strict vendors that won’t recognize your resale certificate as properly completed without providing a sales tax permit is expected. That’s why you must also prepare to handle such situations.

When out-of-state vendors insist that you provide a sales tax permit, here are your potential options:

Sales Tax Refund – Pay the sales tax upfront, then apply for a refund if the state allows it. Refund procedures vary by state.
Some states, such as Washington, have a specific process for nonresident corporations to apply for a refund of sales tax paid on eligible purchases. Other states require contacting their tax department.
Utilize State Rules – Some states are accommodating for businesses without sales tax permits. These states typically accept multijurisdictional forms like the MTC form or the SST Certificate of Exemption.
For example, on the exemption form for a state like South Dakota, you can often enter your FEIN or your Driver’s License number. You must also write a statement that you are an Oregon business not required to have a sales tax ID.
You can use these state-specific rules to convince hesitant vendors that your resale certificate is valid even without a sales tax permit.
Voluntary Registration – Register for a sales tax ID in a taxing state if you plan frequent resale transactions there, even without nexus.
In case you need help registering for a sales tax permit, you may read our guide or let TaxHero assist you.
Educate the Vendor – Not all vendors are aware that there are states without sales tax in the US. Thus, all you might need at times is to properly inform the vendor about Oregon’s unique regulations.
Once the vendor understands the circumstances, they may reanalyze their decision about accepting your resale certificate as an Oregon business.

If nothing works, consider purchasing goods for resale from another state that offers more viable options for Oregon businesses.

For Purchases Within Oregon

Out-of-state businesses planning to make purchases for resale in Oregon may want to come prepared with a resale certificate.

But since the state has no statewide sales tax, resale certificates are unnecessary. You won’t need a “sales tax exemption” in a state where sales tax does not apply. Therefore, businesses from outside Oregon do not need any resale certificates.

As a state without a sales tax, most buyers can make sales tax-free purchases on most goods.

However, this doesn’t exclude your purchase from other applicable taxes. Though there is no general sales tax in Oregon, the following tax types may be charged to you on your resale purchase:

Vehicle Taxes: Oregon has specific Vehicle Privilege and Use Taxes. A dealer purchasing a vehicle for resale is generally exempt from these taxes if they provide a resale certificate to the seller, but it’s important to verify the specific requirements.
Corporate Activity Tax (CAT): This is a tax on a business’s commercial activity in the state, which some businesses may choose to pass on to customers.
Food and Beverage Taxes: There is one place in Oregon that imposes a type of local sales tax. That place is Ashland City, located in Jackson County. This tax applies specifically to prepared food and beverages from restaurants and delis.
Note that this is not a general sales tax.

Other Resale Exemptions in Oregon

There are certain Oregon businesses that can use or accept resale certificates to claim exemption from other taxes. Specifically, those taxes are the Corporate Activity Tax (CAT) and the Oregon Vehicle Taxes.

Wholesalers

The Oregon Corporate Activity Tax (CAT) is an annual tax on a business’s taxable commercial activity in Oregon that exceeds $1 million. It is not a sales tax.

A common point of confusion arises when an Oregon business sells goods to a wholesaler in Oregon who will then resell those goods outside of Oregon. The receipts from this sale can be excluded from the Oregon seller’s commercial activity for CAT purposes.

To qualify for this exclusion, the seller must receive certification from the Oregon wholesaler at the time of the sale. The property must also be resold outside of Oregon.

The Oregon Department of Revenue provides guidance on the documentation a seller should keep to support this exclusion.

As outlined in Oregon Administrative Rule 150-317-1400, valid certificates must include:

The wholesaler’s complete legal name and address in Oregon
The federal tax identification number of the Oregon wholesaler
Total amount of the purchased goods and date of the sale
The purchase price that the wholesaler paid
The exact dollar amount of the purchased goods that will be resold outside of Oregon
Signature of the wholesaler or any authorized representative

You can also use the state’s official sample resale certificate form as a reference.

NOTE: This documentation is for the benefit of the Oregon seller to reduce their own CAT liability. It’s not a general exemption certificate for a sales tax exemption for the wholesaler purchasing taxable goods in taxing states.

Out-of-state vendors may still request a separate resale certificate document to properly claim a sales tax exemption for the Oregon wholesaler.

Sellers are instructed to keep copies (for an indefinite period) in case the Oregon Department of Revenue requests them. Wholesalers should also keep records of any resale certificates they provide to sellers to validate their CAT exemption claim.

For additional guidance, refer to Oregon’s official publication “Excludable sales to wholesalers.”

Vehicle Dealers

In Oregon, a Vehicle Privilege Tax is imposed on dealers for the privilege of selling new and used vehicles. A separate Vehicle Use Tax is imposed on taxable vehicles purchased from out-of-state dealers for use in Oregon.

When purchasing a taxable vehicle for resale, you can provide the Oregon vehicle dealer with a valid resale certificate to exempt the transaction.

This relieves the dealer from their obligation to pay the privilege tax on that sale. This is a crucial step to ensure a tax-exempt purchase for your business.

A valid Oregon motor vehicle resale certificate must meet specific information as outlined in the Oregon Administrative Rules. Under OAR 150-320-0420, the documentation should include:

Vehicle ownership transfer date
Vehicle description and identification number (VIN)
Vehicle serial number or other involved ID numbers
Year, make, and model of the purchased vehicle
The buyer and seller’s name, address, FEIN, and dealer license number
A signed statement certifying the transaction is clearly intended “for resale”

For out-of-state buyers purchasing vehicles in Oregon: Presenting a valid resale certificate to the Oregon vehicle dealer exempts the transaction from the state’s Vehicle Privilege Tax.

Both the buyer and seller must retain these records indefinitely. This is done in case the Oregon Department of Revenue requests proof of why vehicle taxes were not collected.

For additional guidance, refer to ORS 320.425 “Exempt sales”

Multi-Jurisdictional Resale Certificates: Tools for Out-of-State Purchases

Oregon businesses purchasing goods for resale in other states can utilize multijurisdictional forms.

A multi-jurisdictional resale certificate standardizes the process and simplifies tax-exempt purchases for businesses that operate and buy goods for resale across state lines.

Unlike a standard resale certificate issued by a single state, a multi-jurisdictional certificate seeks recognition and acceptance by multiple states as valid proof that the goods being purchased are for resale and exempt from sales tax at the time of purchase.

However, it’s crucial to understand that not all states accept these certificates.

Below are the 2 commonly used multi-jurisdictional resale certificate forms Oregon businesses can use:

Uniform Sales & Use Tax Resale Certificate – Multijurisdiction Form

This is a widely recognized form accepted by a significant number of states (though not all). As a state without a sales tax, Oregon is naturally not part of the listed states on this form.

As indicated on the form, the rules and instructions for each state may vary. Here are essential factors to get you started when using the Uniform Sales & Use Tax Certificate:

Some states may allow you to submit this form to their vendors even without a sales tax registration number.
The form itself notes that requirements vary by state. In some cases, you can submit it to a vendor without having a sales tax registration number. Meanwhile, other states strictly require a sales tax ID number.
Describe your business and specify the tangible goods being purchased for resale. You must certify that the purpose of the transaction is solely for reselling the goods and not for personal usage.
In the sales tax ID field, write “Not Applicable” or “Not Required” to indicate that Oregon doesn’t issue such numbers. Keep in mind that not all states may accept this as a valid alternative.
It’s highly recommended to provide your Federal Employer Identification Number (FEIN) or other valid business details.
Whether the form is accepted depends on the specific state’s rules. Some states allow writing “Not Applicable” in the field asking for a sales tax ID. Others require you to provide additional supporting documents to prove your business’s validity.
Keep in mind that acceptance is not guaranteed and can be strictly conditional. Certain states may reject your MTC form even if it is properly completed.

You can find this form on the Multistate Tax Commission (MTC) website.

Streamlined Sales Tax (SST) Certificate of Exemption

The Streamlined Sales Tax Governing Board website (SSTGB) is an organization aiming to simplify the sales tax process for businesses across states. Currently, there are 24 full member states in the organization.

Similar to the MTC form, Oregon is naturally not a member of the SSTGB. However, the SSTGB’s efforts to streamline sales tax also provide benefits to Oregon businesses.

Under specific circumstances, even businesses without a sales tax ID in other states can still use the Streamlined Sales Tax (SST) Certificate of Exemption. This form is highly accommodating for various types of businesses, including Oregon businesses and foreign buyers.

However, your usage of the SST Certificate of Exemption still depends on the state you’re engaged with. Based on the form’s official instructions, here’s what you might need to do:

Clarify your claim – Since the form can be used by non-business organizations, specifying the intent of your purchase is required. Choose “Resale” as the exemption reason.
Provide your FEIN – Without a sales tax ID, you’ll need to enter eligible supporting documents. In most cases, using your Federal Employer Identification Number (FEIN) is acceptable under the SST guidelines.
Additional documents – Prepare to provide additional documents if asked, such as your business ID, business license, or even a driver’s license.
Register for a sales tax ID – If your business has a nexus in a state that collects sales tax, this step becomes mandatory. Once your ID number is available, you must indicate it on the SST Certificate of Exemption form.

To ensure your form is properly completed, read the “Purchaser’s Instructions” on the form thoroughly.

However, despite completing the SST Certificate of Exemption, beware that vendors in non-member states are not guaranteed to accept it. Therefore, using this exemption certificate should not be a primary method for Oregon-based businesses.

Responsibilities When Claiming Resale Exemptions

Buyer Responsibilities for Oregon Businesses

Oregon businesses purchasing goods for resale in taxing states must fulfill specific responsibilities as the buyer. Depending on the state, these obligations may vary.

Below are the common duties you must comply with as a buyer when claiming sales tax exemption on resale transactions:

State-specific Forms: Some states require their exemption certificate and won’t accept a multi-jurisdictional form. Always check the specific form each state requires.
Complete the Form: Follow the state’s detailed instructions carefully when completing exemption forms to avoid missing important steps.
Provide Accurate Information: Since vendors rely on your claim in good faith, you’re responsible for ensuring all business information on the form is correct.
Sales Tax Liabilities: Understand the sales and use tax obligations in the states where you do business to avoid non-compliance penalties.
Verify the Exemption: Check each state’s rules before claiming an exemption, as qualifying goods or services can vary from state to state.
Beware of Penalties: Claiming an exemption for resale but using the goods personally can result in penalties defined by the state.
Report Use Tax: If you consume goods originally bought for resale, you must report and pay use tax in states that require it.
Register Your Business (If Nexus is Established): If you have nexus in a state, you must register for a sales tax ID and obtain the necessary permits before making exempt purchases.

Seller Responsibilities for Oregon Businesses (When Selling to Out-of-State Buyers)

Since Oregon has no sales tax, sellers generally don’t need to collect or remit sales tax from any buyers. This rule applies regardless of your resale status or location, as long as the rules source the sale in Oregon.

Therefore, as an Oregon business, your only responsibilities when selling to out-of-state buyers are:

Explain the State’s No-Sales-Tax Practice: Not all buyers are aware that there are states without sales tax. When buyers claim resale exemptions on their purchase, educating them about Oregon’s no-sales tax nature is your duty.
Inform About Other Taxes: Out-of-state buyers may expect a 100% tax-free transaction when buying goods in Oregon. While the state has no sales tax, other taxes still apply to qualified taxable transactions (e.g., vehicle taxes, CAT).
Pay Attention to your Nexus: If you’re a remote seller selling taxable goods in other states, you must be wary of your nexus status. When a business establishes nexus in a taxing state, it generally must register its business.
Even if you come from a state without sales tax, having a sufficient economic presence can override your home state’s taxing rule.

Frequently Asked Questions About the Oregon Resale Exemptions

Are There Penalties for Misusing Exemption Documentation?

Misusing exemption documents can result in serious penalties, both in Oregon and in other taxing states.

In Oregon, there are no general sales tax penalties. However, there can be severe consequences for misusing documentation related to other taxes, such as the Corporate Activity Tax or vehicle taxes.

Depending on the offense, a business could face penalties for fraud, falsifying business records, or other state-level crimes.

In other taxing states, misusing exemption documents generally results in a variety of penalties. Depending on the state and the committed offense, businesses may face one or more of the following penalties:

Pay the due tax with potentially added charges
Pay a set amount of additional fines with extra interest rates
Tax audits or assessments resulting in fines or imprisonment (if applicable)
Revocation of sales tax licenses, business permits, or other government-issued documentation

If you wish to learn about a certain state’s penalties, you can check our other state-dedicated resale certificate guides. Alternatively, you can also visit that specific state’s tax website.

The Oregon Business Registry states that businesses can be liable for use tax in other states. This means if you consume the goods you intended to resell, you must pay the use tax instead.

Failing to pay a taxing state’s use tax after claiming an exemption through a resale certificate could lead to any of the penalties listed above.

Learn more about general penalties through our blog: Sales Tax Penalties and How to Avoid Them

Does the Oregon Business Registry Resale Certificate Expire?

The Oregon Business Registry Resale Certificate (Form 150-800-002) itself has no specified expiration date. However, its validity depends on your business’s registration status with Oregon’s Secretary of State.

Since there are different types of business licenses in Oregon, the renewal requirement varies. Oregon sends a notice of renewal within 45 days before the renewal due date. Note that you may need to pay renewal fees and update the necessary information about your business.

If your business’s registration becomes invalid, then your Form 150-800-002 is no longer usable.

For instructions on how to renew your business, visit the Oregon Secretary of State “Renewal Help” webpage.

How Do I Verify an Oregon Business’s Exemption Claim (As an Out-of-State Seller)?

To verify an Oregon business’s exemption claim, follow these steps:

Go to https://sos.oregon.gov/business/pages/find.aspx
Click on the section named “Business”
In the new page, select “Find a Business” under the “Your Business” category
Enter the Oregon buyer’s business name or Business Registry Number

In case you need additional assistance, you may contact the Oregon Department of Revenue at 503-378-4988 or 800-356-4222. You can also send an email to Questions.dor@dor.oregon.gov.

How TaxHero Can Help

You can manage sales tax compliance and resale certificates in Oregon without complications. TaxHero simplifies the process by keeping you well-informed and ensuring you use resale certificates correctly outside of Oregon.

Save time. Avoid penalties. Stay compliant.
Schedule a Demo to see how TaxHero can streamline your Oregon resale certificate today!

Understanding Resale Exemptions for Your Business In Oregon

Understanding Resale Certificates in Oregon: Dispelling the Confusion

Oregon’s Unique Tax Landscape: No Statewide Sales Tax

What Does a Resale Certificate Mean for Oregon Businesses?

Why Oregon Businesses Still Need to Understand Resale Exemptions