Oregon — statewide
Oregon Department of Revenue
In short
Oregon Department of Revenue issues 3 permits we publish for Oregon — statewide, last verified 2026-09-03. Each carries the fee as the agency publishes it, with a link to the schedule it was read from.
What this agency issues
| Permit | Issuing agency | Fee | Renews | Last checked |
|---|---|---|---|---|
| Business Identification Number (payroll)only if it applies to you | Oregon Department of Revenue | No fee | one-time registration, with quarterly reporting after that | 2026-09-03 |
| Corporate Activity Tax Registrationonly if it applies to you | Oregon Department of Revenue | No fee | one-time registration, with annual returns after that | 2026-09-03 |
| Seller's Permit — Oregon positiononly if it applies to you | Oregon Department of Revenue | No fee | not applicable | 2026-09-03 |
Fees shown as a range or formula are set that way by the issuing agency — we do not average them into a single number.
About each permit
Business Identification Number (payroll)
There is no fee, and one number covers everything: state withholding, unemployment insurance, the statewide transit tax, Paid Leave Oregon, the workers' benefit fund assessment and the TriMet or Lane Transit district payroll taxes where they apply. You must have it before paying anyone, and a corporation with no other staff still needs one to report what it pays its own officers. Register online rather than on paper — the revenue department warns that paper takes substantially longer, which matters when the deadline is your first payroll.
Corporate Activity Tax Registration
There is no fee to register, and the two thresholds are constantly confused. Seven hundred and fifty thousand dollars of Oregon commercial activity triggers a duty to register, within thirty days of hitting it. One million triggers the duty to file a return and pay. A business between the two must register and owes nothing — and failing to register anyway costs $100 a month up to $1,000 a year. Above a million the tax is $250 plus 0.57 per cent of taxable commercial activity over that first million. It is a gross receipts tax, not an income tax, which means it is owed on turnover regardless of whether the year was profitable.
Seller's Permit — Oregon position
The Secretary of State's 'Steps for Setting up Shop' checklist on its Starting a Business page lists no seller's permit, resale certificate or sales-tax registration step, so this record carries no fee; Oregon has no general sales tax, and the Department of Revenue describes its Corporate Activity Tax as 'not a transactional tax, such as a retail sales tax'. This is the step that opens almost every other state's checklist. What stands in its place is a stack of three obligations, none of which is a sales tax: registering the entity with the Secretary of State, obtaining a payroll number before paying anyone, and registering for the Corporate Activity Tax once commercial activity reaches $750,000. A retailer selling only into Oregon collects nothing from customers at the till.
Contact
- Jurisdiction
- Oregon — statewide
- Phone
- (503) 945-8005
Contact details are taken from the agency’s own site or its published fee schedule. Where we have not verified a phone number we leave it blank rather than guess.
Sources
Every fee and term above was read from one of these government pages on the date shown.
- Oregon Department of Revenue — business identification number and combined payroll tax registrationOregon Department of Revenue · primary source · retrieved 2026-09-03
- Oregon Department of Revenue — Corporate Activity Tax, with the $750,000 registration threshold and $1 million filing thresholdOregon Department of Revenue · primary source · retrieved 2026-09-03
- Oregon Secretary of State — starting a business, stating that the state does not issue a general business licenseOregon Secretary of State · primary source · retrieved 2026-09-03
Other Oregon statewide offices
- Oregon Secretary of State, Corporation Division
- Oregon Health Authority, Foodborne Illness Prevention Program
- Oregon Construction Contractors Board
- Oregon Department of Early Learning and Care, Child Care Licensing Division
- Oregon Health Licensing Office, Board of Cosmetology
- Oregon Veterinary Medical Examining Board
Oregon jurisdictions
Commercial Compliance Hub publishes information, not legal advice. Requirements change — confirm anything you rely on with the issuing agency before you file.