Checked against Oregon Department of Revenue pages: September 2026
Oregon doesn't have a general sales or use/transaction tax. It does have a vehicle use tax on new vehicles purchased outside the state.[1]
How to get a resale certificate in Oregon
Oregon has no statewide sales tax, so there is no state sales tax on your wholesale purchases for a resale certificate to exempt.
What the Department of Revenue does publish for resellers:
- Oregon offers the Oregon Business Registry Resale Certificate (150-800-002) for Oregon buyers who buy goods outside the state and resell them in Oregon. It shows the buyer is registered to do business in Oregon.[2]
- Don't file the form with the Department of Revenue. Give the completed form to the out-of-state seller at the time of purchase; the seller may accept it but is not required to.[1]
- Oregon does not have a Sales Tax Exempt certificate. For another state's rules on nonresidents, the department says to consult that state's taxation agency.[1]
- On the Oregon certificate, the buyer certifies they will resell the items and understands that using them any other way may mean owing use tax.[2]
Buying from suppliers in states with a sales tax
Each state sets its own resale-certificate rules, so a supplier shipping from another state follows that state's. Check the guide for the state your supplier ships from before your first order.
Filing your certificate on Closo Wholesale
If you also take delivery in a state that has a sales tax, file that state's certificate in your Closo Wholesale buyer account: Settings → Resale certificates. The account keeps one certificate per state, and each one shows its review status there.
This is general information, not tax advice. Tax rules change; confirm with the Department of Revenue before you rely on this page.
Comparing states? The resale certificate by state table puts the form, registration and multistate rules for all 50 side by side.
Sources
Every rule above comes from an official Oregon government page. We record the page and the date we read it:
- www.oregon.gov/…/sales-tax.aspx · checked 2026-09-26
- www.oregon.gov/…/or-business-registry-resale-cert_800-002.pdf · checked 2026-09-26
