Oregon Department of Revenue

Oregon doesn't have a general sales tax or a use/transaction tax.

Oregon uses the Oregon Business Registry Resale Certificate for Oregon buyers who buy goods outside of the state and then resell them in Oregon.

Don't file this form with us. Give the completed form to the out-of-state seller at the time of purchase. The out-of-state seller may accept this certificate as a substitute "resale certificate" and exempt the transaction from the state's sales/use/transaction tax, but they are not required to accept it. Some states, including Washington, may require you to use their state-specific form or provide additional information.


Oregon does not have a sales tax exempt certificate.

If you're an Oregon resident working or shopping in a state with a sales tax and want information about that state's sales tax policy regarding nonresidents, consult that state's taxation agency.

Oregon law doesn't allow you to reduce your Oregon taxes because you paid sales taxes in another state.