Taxes / Seller's permits by state / Oregon
Do I need a seller's permit to sell on eBay or Poshmark in Oregon?
No: the Oregon Department of Revenue says Oregon doesn't have a general sales or use/transaction tax, so there is no Oregon seller's permit for marketplace sales and no Oregon sales tax for a marketplace to collect on orders delivered there. Selling direct (your own site, Facebook, a flea market) doesn't change that, but the Department says the Wayfair decision does affect Oregon businesses selling online into sales tax states, which may need to collect those states' taxes if they meet the requirements.
General information, not tax or legal advice. Check with a tax professional about your own situation.
Checked against the official pages listed below on .
Oregon in short
- Sell only on marketplaces that collect the tax:
- No sales tax to register for
- Also sell direct (own site, Facebook, flea market):
- No sales tax to register for
- Resale certificate:
- None needed: no sales tax
- Garage and occasional sales:
- No sales tax
If you sell only on eBay, Poshmark and other marketplaces
With no general sales tax, Oregon has no registration for sellers who use marketplaces; other states' rules apply to orders shipped into them.
"The Wayfair decision does affect Oregon businesses selling products online to buyers in a state, such as South Dakota, that requires online retailers to collect sales tax."
Oregon doesn't have a general sales or use/transaction tax. It does have a vehicle use tax on new vehicles bought outside the state, paid before the vehicle can be titled and registered in Oregon.
Sources: Sales Tax in Oregon.
If you also sell direct: your own site, Facebook, flea markets, consignment
No Oregon sales tax permit applies to direct sales. The Department recommends that an Oregon online retailer with customers in sales tax states contact those states directly or seek legal advice about collecting their taxes.
- Fee:
- No sales tax permit exists, so there is no permit fee.
Sources: Sales Tax in Oregon.
Resale certificates in Oregon
Oregon buyers who buy goods outside the state to resell in Oregon give the completed Oregon Business Registry Resale Certificate to the out-of-state seller at the time of purchase, not to the Department. The seller may accept it as a substitute resale certificate but isn't required to, and some states, including Washington, may require their own form or more information.
"Oregon uses the Oregon Business Registry Resale Certificate for Oregon buyers who buy goods outside of the state and then resell them in Oregon."
Sources: Sales Tax in Oregon; Forms and Publications Library.
Garage sales, yard sales and other occasional sales
No sales tax. An Oregon garage or yard sale has no state sales tax to collect, because Oregon doesn't have a general sales tax.
Sources: Sales Tax in Oregon.
Worked examples
Buying a pallet from a Washington supplier
An Oregon reseller buys a $400 pallet from a supplier in Washington to resell in Oregon. It can offer the Oregon Business Registry Resale Certificate, but the Department says the supplier is not required to accept it and that Washington may require its own form or more information, so the reseller should ask the supplier what it needs before buying.
Selling at an Oregon flea market
You sell $300 of used goods at a Portland flea market. There is no Oregon sales tax to charge on those sales, because Oregon doesn't have a general sales tax.
Edge cases and details
- The Department says Oregon law doesn't let you reduce your Oregon taxes because you paid sales tax in another state.
- Oregon does not have a Sales Tax Exempt certificate; Oregon residents shopping in a sales tax state should ask that state's tax agency about its rules for nonresidents.
What to do
- Nothing to register for sales tax in Oregon; track where your orders ship, because other states' rules apply to sales delivered there.
- Buying inventory out of state: ask the supplier which certificate it will accept before you buy; the Oregon Business Registry Resale Certificate may or may not be enough.
- If you sell direct into sales tax states, contact those states or a tax professional about whether you have to collect their tax.
Common questions
Does Oregon have a resale certificate?
Yes, the Oregon Business Registry Resale Certificate, which Oregon buyers give to out-of-state sellers when buying goods to resell in Oregon; the seller may accept it but isn't required to.
Do Oregon buyers pay sales tax on eBay purchases?
The Department says the Wayfair decision doesn't affect Oregonians buying online, because Oregon doesn't have a general sales tax, and Oregonians buying online don't generally owe sales tax to another state.
Related
- Seller's permits by state: marketplace-only sellers, resale certificates and garage sales on one table
- Oregon: marketplace sales tax and 1099-K rules
- Oklahoma: do you need a seller's permit?
- Pennsylvania: do you need a seller's permit?
- Form 1099-K for resellers: the federal test
- Do eBay's fees apply to the sales tax a buyer pays?
- Where each selling app keeps its sales report
General information, not tax or legal advice
This page summarizes Oregon's own published pages, rules and statutes as read on . It doesn't say whether you must register, what you should file or whether you owe tax: that turns on your own sales, where you sell and what you buy. Rules change. Check with a tax professional, or ask the Oregon Department of Revenue directly.
Sources
Official pages this page is built from, with the day each was read.
- Oregon Department of Revenue: Sales Tax in Oregon; read . No general sales tax; vehicle use tax; Oregon Business Registry Resale Certificate; Wayfair effects.
- Oregon Department of Revenue: Forms and Publications Library; read . Where the Department links the resale certificate.
Free 1-page Reseller Cheat Sheet: fees on 8 platforms, Media Mail and stamp prices
What each platform takes from a $10, $25 and $50 sale, Media Mail 1-10 lb, Ground Advantage to Zones 1, 5 and 8, and the Forever stamp, on one printable page. The link appears as soon as you sign up.