Michael · Salem, OR
Michael told us: “I buy wholesale lots and resell online.”
Hi Michael, Oregon has no statewide sales tax, so there is no seller's permit to apply for, and the usual wholesale license question looks different here. Lot sellers and liquidators may still ask for documentation, so a business name and EIN help. Selling online to buyers in other states can create sales tax duties in those states once you pass their thresholds. A sole proprietor without employees may use the EIN for banks and suppliers.
Short answer: Wholesale Licnece: start with the structure (an LLC for most owners), then a federal tax ID number (EIN) and a local business license.
No statewide sales tax, so the state issues no seller's permit and wholesale-only businesses need no sales tax registration. No statewide sales tax, so no seller's permit; out-of-state suppliers may still ask for documentation such as a multistate exemption certificate.
Industry code: NAICS 453310 (Used Merchandise Stores), 459510 under the 2022 update
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All Businesses Need a Salem Business License & a Trade Business Name ( Marion County Trade Business Name required if using a trade name).
Retailers / Wholesalers, Need a Reseller Tax ID, & a Business License.
Employers Need a Federal Tax Id Number (EIN), a OR State Tax Id ( State EIN), & a Business License.
Corporations, & LLC Need a Federal Tax Id Number (EIN)& a Business License.
Partnerships Need a Federal Tax Id Number (EIN) & a Trade Business Name, but also need a Business License.
Sole Proprietors May Use a Federal Tax Id Number as a OR Business Tax ID but also need a Business License.
Instead of filing a Trade Business Name, You Can Incorporate in OR or form a(n) OR LLC & You Will Not Need To File A DBA
The licenses below are required for all businesses including internet as well as home and businesses like Etsy etc.
1. Buy Sell Trade Nearly all businesses need a(n) , Salem business tax registration.
2. Buy Sell Trade All Businesses that use a business name to trade that is other than the surname and first name of a sole proprietor or a fictitious business name other than the LLC or Corporation legal name need a(n) Marion County DBA assumed business name certificate.
3. In OR you may also need a tax id called a resale tax ID or seller's license if you are selling touchable items. ( A.K.A ORseller's permit, state id, wholesale, resale, reseller certificate).
4. You will need a federal and a state EIN if you will hire employees. I.e., a OR Federal Tax ID Number and a(n) OR State Employer Tax Number.
5. Instead of filing a fictitious business name DBA Filing in Salem, Incorporate in OR or form a(n) LLC.