Oregon is one of the five US states with no statewide sales tax — so there is no Oregon resale certificate to get, because there is no state sales tax to be exempted from. That answer surprises suppliers less than it surprises new resellers: distributors deal with buyers from no-tax states all the time. Here is what to send them instead.
No resale certificate exists for in-state purchases because Oregon imposes no sales tax; Form 150-800-002 is a self-completed certificate Oregon businesses give to sellers in OTHER states, citing their Oregon Business Registry number.
n/a for purchases in Oregon; when buying from suppliers in taxing states, Oregon resellers can offer the 150-800-002 form or MTC uniform certificate, but acceptance is at the other state’s/vendor’s discretion (e.g., Washington requires its own reseller permit and does not accept the Oregon form).
Most will; a minority insist on a certificate from a sales-tax state and may charge tax or decline the exemption otherwise. Supplier profiles in our catalogue record documentation requirements where we have verified them.
When suppliers demand a ‘resale certificate,’ Oregon sellers provide Form 150-800-002 or the MTC form with their Oregon registry number, or must register for a permit in the supplier’s state if it refuses. Some suppliers simply cannot sell tax-free to unregistered Oregon buyers.
Confirm current rules with the Oregon Department of Revenue. Next step: choosing and verifying a supplier.