150-800-002 (Rev. 03-17)
Oregon Business Registry
Resale Certificate
Oregon doesn’t impose a general sales/use/transaction tax. An Oregon buyer who purchases goods outside
Oregon for resale in the ordinary course of business may provide this certicate to an out-of-state seller of property
as evidence that the buyer is registered to do business in Oregon.
The seller may accept this certicate as a substitute “resale certicate” for purposes of exempting the transaction
from that state’s sales/use/transaction tax, but isn’t required to do so. Not all states accept this form. Some states
may require you to use their state-specic form or provide additional information.
A. Purchaser information
Purchaser/business name
Oregon Business Registry number*
Purchaser/business address
This business’ only physical location is in Oregon. Yes No
This business is engaged in selling the following type of tangible property:
Name of person signing for business
Signature of person signing for business
B. Personal property information
Description of personal property to be purchased for resale:
I hereby certify that, in the regular course of my business operations, I will resell the item(s) listed in Part B above,
which I am purchasing under this resale certicate in the form of tangible personal property. I will resell the item(s),
not making any use of the item(s) other than demonstration and display while holding the item(s) for sale in the
regular course of my business. I understand that if I use the item(s) purchased under this certicate in any manner
other than as described, I may owe use tax based on each item’s purchase price or as otherwise provided by law.
*To verify the business registration, visit sos.oregon.gov/pages/index.aspx > Business > Find a Business > Business Name Search.
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