Oregon Business Registry Resale Certificate (May. 2026) – PDF Form & Instructions

Oregon is one of the few U.S. states that doesn’t charge a statewide Sales Tax, making it an attractive place to form and operate a Limited Liability Company (LLC). Once your Articles of Organization are approved, your business is officially recognized as a separate legal entity. Following this, you must obtain an Oregon Business Registry Resale Certificate if you want to buy inventory or products for resale.

Vendors may charge tax or refuse your transaction as a valid resale purchase if you complete your Resale Certificate incorrectly. Furthermore, your LLC may face interest, penalties, and back taxes if audited.

In this article, I’ve written a step-by-step guide on preparing and using your Oregon Resale Certificate correctly. You’ll learn how to use one to maintain efficient business operations as you grow and evolve.

The Oregon Business Registry Resale Certificate Overview

The Oregon Resale Certificate is given to out-of-state vendors by Oregon businesses. It’s used when purchasing resale goods. Oregon doesn’t apply a Statewide Retail Sales Tax or General Use Tax, meaning the certificate doesn’t function like a traditional Resale Certificate.

Instead, it functions to:

• Give out-of-state sellers a way to exempt the sale from Sales/Use Tax (If applicable).
• Show that the Oregon purchaser is a registered Oregon Business and intends to buy goods for resale.

Example: You’re a clothing retailer in Portland, Oregon, who buys inventory from a California wholesale supplier.

• The California seller ordinarily charges Sales Tax.
• Using the Oregon Business Registry Resale Certificate allows the Portland retailer to purchase the clothes tax-free.

To obtain the certificate, you must use Form 150 800 002 issued by the Oregon Department of Revenue. There is no fee to complete the form, and the certificate remains valid as long as your LLC is active and in good standing.

1. Is It Mandatory To Get The Oregon Resale Certificate?

It is NOT a mandatory requirement to obtain, file, and use an Oregon Resale Certificate. However, I strongly recommend that you get one if you plan to buy inventory from out-of-state suppliers for resale in Oregon.

This is because:

• It keeps your business transactions organized and helps avoid unnecessary tax costs.
• You’ll automatically be charged Sales Tax by vendors. This is, unless you provide your Oregon LLC Resale Certificate.
• You cannot get a Refund for Oregon for the lost tax. Getting a refund from other states is a slow and difficult process, which is often unsuccessful.

Your Oregon Resale Certificate is valid as long as it’s correctly filled out. Furthermore, your business must continue using it for resale purchases. It’s not tied to Sales Tax registration, so it does NOT mandate any renewal cycles.

Filing The Oregon Business Registry Resale Certificate Form 150-800-002

To complete your Oregon Business Registry Resale Certificate filing process, follow the steps below. Once completed, you can use it for out-of-state resale purchases.

1. Navigate to the Oregon Department of Revenue’s website and download Form 150-800-002 (Oregon Business Registry Resale Certificate). Or you can download the Oregon Business Registry Resale Certificate PDF on the right-hand side of the screen.
2. Filling in your LLC name, address, Oregon Business Registry Number, description of goods bought for resale, and signature.
3. Give your out-of-state seller your completed form. They should hopefully be able to exempt your purchase from Sales Tax.
4. Ensure you keep a copy with your official business records. This may be required for future tax questions.

The Oregon Business Registry Resale Certificate is a paper form containing your basic LLC information.

1. Purchaser information: In this section, you will add your legal LLC name, contact number and address, Oregon Business Registry Number, and type of tangible property.
2. Personal property information: Here is where you state your personal property intended for purchase and resale.
3. Certification and signature: You will certify your filing by signing your name at the bottom of the page.

In the sections below, I’ve discussed how to complete each part of your filing. Alongside this, I’ve offered some practical consideration points to help you avoid making filing mistakes.

2. Purchaser Information

The first part of your form requires you to complete basic business information. This will be used by the vendor to verify your business.

This section is split into three main parts:

a. LLC Information

Provide your basic LLC details in the first section. Include the following:

• Your legal LLC name: you must add exact name as shown on your Articles of Organization and Business Registry in Oregon documents.
• Your Oregon Business Registry Number: This confirms that your LLC is legally registered.
• Your business phone number.
• Your Oregon business address.

b. Physical Business Location

The second section of your form (Part b) starts with the following statement: “This business’s only physical location is in Oregon.”

There should be “Yes” and “No” checkboxes next to it.

Choose the “Yes” checkbox if you only have a physical business location in Oregon. Checking this means that your business premises, operations, and inventory are all located in the state. This is usually seen as a good sign that your business is tied exclusively to Oregon by out-of-state vendors.

Choose the “No” checkbox if you have a physical business presence in any other state. This may be a storage unit, office, studio, or small warehouse. While it doesn’t make your certificate invalid, it shows the out-of-state vendor that you operate in multiple states. This may make them more cautious and potentially stricter regarding resale exemptions.

c. Business Product Description

Add a brief description of physical goods you’re regularly offering for sale in the final part of section A. This part should be brief, accurate, and consistent with your actual business operations.

This information will be used by business vendors to confirm that the goods you intend to buy align with the goods that you normally sell.

Vendors will use this information to confirm that the goods you’re buying align with the ones you normally sell.

Example: Your business sells computer accessories.

• You should list: “computer components” .
• If you list “furniture” would be seen as something unrelated and cause the vendor to question if your purchase is actually for a resale transaction.

Your business product description should be specific enough to be legitimate but also cover your full product range.

Examples:

• “Electronics and computer accessories.”
• “Clothing and footwear.”
• “Home decor and handmade candles.”

3. Personal Property Information

Section B of your filing requires you to discuss your personal property information. In this section, you must describe the goods you’ll be purchasing from out-of-state vendors for resale.

This is a very important section of your Resale Certificate. It shows that the products you’re purchasing are intended for resale in Oregon and, therefore, are exempt from Sales Tax.

You’ll want to give a clear description of the products you plan to resell. Out-of-state vendors rely on what you write here to decide if they can safely exempt your purchase from Sales Tax. If your description doesn’t match what your LLC typically sells, the vendor might reject your certificate.

I looked up some common phrases that you could use in this part.

For example, let’s say you are selling electronics, you could write down something like “Computer components and accessories for resale” or “Wireless peripherals for resale.”

Let me give you another example. If you’re selling handmade goods, you could go with “Candle-making supplies incorporated into finished resale products” or “Home decor inventory for resale.”

A vendor can be penalized by the tax authority if they exempt a sale for goods that are actually used internally. So you should be very clear about what the personal property is.

4. Certification And Signature Section

Read the certification statement carefully and provide your official signature in the applicable field. Make sure you carefully read each part of the statement before signing it. Once you do, it becomes legally binding.

1. Review the statement carefully.
2. Provide your name and LLC title.
3. Print the completed form.
4. Sign and date the form at the bottom.

Note: The person signing should be someone who has the authority to represent your business. This may be an LLC member, manager, or approved employee. Your Resale Certificate must be signed to make it valid in most U.S. states.

How To Correctly Use Your Oregon Resale Certificate

1. Your Certificate Might Not Be Accepted

Even if your Oregon Resale Certificate is valid, it may be rejected by out-of-state vendors. Therefore, you carry certain legal risks if your exemption is incorrect.

If that happens, vendors may ask for more information, require you to fill out their own state’s resale form, or just outright refuse your certificate altogether.

2. States That Accept Or Do Not Accept Out-of-State Resale Certificates

Out-of-state resale certificates may not always be accepted. In the summary table below, I’ve outlined the two main categories most U.S. states fall into, along with some examples of specific states.

3. Misuse Of Your Oregon Resale Certificate

The state classifies it as “misuse” if you use your certificate to buy anything NOT intended for resale.

When this happens, you must pay the uncollected Sales Tax or Use Tax to the relevant state. Alongside this, yoy may need to pay large amounts of interest and substantial penalties.

1. You’ll need to pay Use Tax, which is basically the same as the Sales Tax you should have paid in the state where the goods were actually used.
2. There can be serious penalties for misusing your Resale Certificate. For instance, Alabama charges a 15% penalty, while Washington can go as high as 50%. It depends on the state and is calculated based on the tax owed.
3. If the misuse is intentional and done to gain money, it can lead to tax fraud charges. The consequences? You could face heavy fines and even possible imprisonment.

Oregon Department Of Revenue Contact Info

Contact the Oregon Department of Revenue directly if you have any questions regarding the Oregon Business Registry Resale Certificate.

Here are their main contact details:

Oregon Department of Revenue: Businesses Support
Phone: (503) 378-4988
Email: [email protected]

Furthermore, contact the Oregon Secretary of State for questions about your Oregon Business Registry Number or business registration status:

Oregon Secretary of State – Business Support
Phone: (503) 986-2200
Business Search Portal: https://sos.oregon.gov/business

Frequently Asked Questions