Who must report
Manufacturers are defined by ORS 431A.253 as "...any person that produces a children’s product or an
importer or domestic distributor of a children’s product. For [Reporting purposes], “importer” means the owner of the children’s product."
Companies that physically produce a children's product, distributors bringing it to Oregon (if applicable), and retailers who sell it in the state, should communicate with each other to determine who among them is to provide a Biennial Notice for the product in question and pay the fee.
Per ORS 431A.268 manufacturers of
children’s products with annual worldwide gross sales of less than $5 million on their most recent tax returns, are exempt from having to provide Biennial Notices. [Consult a tax professional to determine the specific status of your company.]
What must be reported
A Biennial Notice for a children's product, as defined by ORS 431A.253, must be provided using the three-step process described here by January 1, 2018, if the product is sold or offered for sale in Oregon in 2017.
Who to contact