How do I apply for a seller's permit?

How to Apply for a Seller's Permit in Oregon

In Oregon, businesses that sell tangible personal property or certain services typically need to register for a seller's permit, commonly known as a sales tax permit in other states. However, Oregon does not impose a state sales tax, so a traditional seller's permit is not required.

Business Registration and Licensing Requirements

While Oregon does not require a seller's permit, businesses must register with the Oregon Secretary of State and obtain any necessary local business licenses or permits. This ensures compliance with state and local regulations related to business operations.

• Register your business: File your business entity with the Oregon Secretary of State’s Business Registry.
• Obtain local permits: Check city or county requirements for business licenses or permits, which may be necessary depending on your location and business type.
• Special permits: Certain industries, such as food service or manufacturing, may require specific permits or licenses.

Operational Considerations

Since Oregon does not collect sales tax, focus on these operational aspects:

• Recordkeeping: Maintain detailed sales and transaction records for state reporting and compliance.
• Use tax compliance: If you purchase goods from out-of-state suppliers, be aware of use tax obligations.
• Payroll and taxes: Register for employer withholding tax and unemployment insurance if you have employees.

Summary

As of 2026, Oregon businesses do not need to apply for a seller's permit because there is no state sales tax. Instead, focus on proper business registration, local licensing, and maintaining compliance with operational tax and recordkeeping requirements.