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Oregon Resale Certificate Rules (2026)

Last updated: 2026-10-12 · Checked against the Oregon Department of Revenue's own pages, forms and rules on 2026-10-12

Oregon has no statewide sales tax, so there is no state seller's permit to get and no state resale certificate to collect. Not applicable — no general sales tax applies to sales sourced to Oregon. Oregon-based buyers purchasing from sellers in sales-tax states must follow the selling/delivery state's rules.

Oregon resale certificate and permit rules

Oregon: seller's permit & resale certificate

No statewide sales tax · Agency: Oregon Department of Revenue

Buying for resale
Not applicable — no general sales tax applies to sales sourced to Oregon. Oregon-based buyers purchasing from sellers in sales-tax states must follow the selling/delivery state's rules.
Optional resale certificate
Oregon Business Registry Resale Certificate (optional, for use with out-of-state sellers)Official form →Not filed with the Department; self-certification given to the out-of-state seller at the time of purchase. No expiration stated.
Good to know
  • Oregon businesses selling online into states with economic-nexus laws (e.g., South Dakota) may need to collect and remit those states' sales taxes.
  • Oregon law does not allow Oregon taxes to be reduced for sales tax paid to another state.
Official sources for Oregon (2)

Checked 2026-10-12. Multistate forms: SST SSTGB Form F0003 · MTC uniform certificate

Oregon resale certificate FAQ

Does Oregon have a resale certificate?

Oregon has no statewide sales tax, so the state doesn't require one for state tax. Oregon Business Registry Resale Certificate (optional, for use with out-of-state sellers) is available: Not filed with the Department; self-certification given to the out-of-state seller at the time of purchase. No expiration stated.

Do I need a seller's permit in Oregon?

No state seller's permit exists. Check with your city or county for any local business license.

What do I give an out-of-state supplier when buying for resale from Oregon?

Not applicable — no general sales tax applies to sales sourced to Oregon. Oregon-based buyers purchasing from sellers in sales-tax states must follow the selling/delivery state's rules.

Official Sources

Figures checked against these sources on 2026-10-12

Related Resources on This Site

Resale certificates in other states

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All states on one map and table, plus the cross-state helper →

General information, not tax advice. Confirm current rules with the Oregon Department of Revenue before relying on them.