Oregon resale certificate and sales tax for resellers
A summary of what the sources listed on this page say about Oregon: its permit and resale certificate, buying inventory for resale, and refunds of sales tax paid on inventory. General information only.
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Last reviewed
Every fact on this page comes from the sources listed below, as they read on the review date. Where a source did not say something, we leave it out. Sources can change after that date.
Oregon quick facts
What the sources listed below say. Rules change, and how they apply depends on the facts of each case.
- State base sales tax rate
- No state sales tax[1]
- Certificate form
- State certificate form[12]
Keep each purchase receipt linked to the items it covers. Get the app
What the state says about its permit and resale certificate
According to the source cited, Oregon has no state sales tax and lists no state sales tax permit or resale certificate. Local taxes and rules can differ. Ask the state or local tax agency or a qualified tax professional about a specific situation.[1]
What the state says about buying inventory for resale
Other points the sources mention
- The Department of Revenue says Oregon does not have a general sales or use/transaction tax, and that Oregon does not have a Sales Tax Exempt certificate.[1]
- For buying goods in another state, Oregon offers the Oregon Business Registry Resale Certificate (150-800-002). The buyer gives it to the out-of-state seller and does not file it with Oregon.[12]
- The out-of-state seller may accept it as a substitute resale certificate but is not required to. Some states, including Washington, may require their own form or more information.[12]
- The department says Oregon businesses selling online to buyers in states that require tax may need to collect and pay those states' sales taxes if they meet the requirements.[1]
Keep each purchase receipt linked to the items it covers
Strooply is an app for eBay resellers that identifies items from photos, shows live comps and sold-price estimates, drafts eBay listings for your review, and tracks costs and profit.
Receipt scanning, on Pro and Team plans, links each purchase receipt to the items it covers, with the tax shown on the receipt. It can misread prices, dates or line items.
Strooply is record-keeping software. It does not prepare or file tax returns, refund claims, or other filings, it is not a tax preparer, and its figures are estimates to check against your own records.
A free plan is available.
Common questions and what the sources say
Does Oregon have a sales tax?
No. The Department of Revenue says Oregon does not have a general sales or use/transaction tax. It does have a vehicle use tax that applies to new vehicles purchased outside the state.[1]
Do I need a resale certificate to buy inventory in Oregon?
The department says Oregon does not have a Sales Tax Exempt certificate, and that Oregon does not have a general sales or use/transaction tax.[1]
What resale certificate do I use when I buy from another state?
Oregon offers the Oregon Business Registry Resale Certificate for Oregon buyers who buy goods outside the state and resell them in Oregon. It is given to the seller and not filed with the department. The seller may accept it but is not required to.[12]
If I live in Oregon, do I collect sales tax when I sell online?
Not for Oregon, which has no general sales tax. The department says Oregon businesses selling online to buyers in states that require sales tax may need to collect and pay those states' taxes if they meet the requirements, and it recommends contacting the state directly or seeking legal advice.[1]
Not tax advice. Last reviewed . Confirm with the state agency or a qualified tax professional. Report an error
Where these facts come from
Each number in square brackets on this page matches an entry below. Check a source itself for its current wording.
- Oregon Department of Revenue: Sales Tax in Oregon, www.oregon.gov/dor/programs/businesses/pages/sales-tax.aspx
- Oregon Department of Revenue: Oregon Business Registry Resale Certificate 150-800-002, www.oregon.gov/dor/forms/FormsPubs/or-business-registry-resale-cert_800-002.pdf