First decide on a business structure Oregon as a Sole Proprietor, LLC/Corp, or Partnership.

Selling/Leasing or if wanting to buy or sell Oregon merchandise, food, equipment wholesale requires a Seller's Permit.

All OR Businesses Using a DBA doing business as name need a DBA Fictitious Business Name

Hiring OR Workers Requires a Federal EIN and a State Tax Number EIN

As of January 1, 2014, 5 states (Alaska, Delaware, Montana, New Hampshire and Oregon) do not levy a sales tax, while California has the highest state sales tax rate at 7.5% (the territory of Puerto Rico has a higher 10.5% commonwealth tax that will be replaced by a value added tax in April 2016). In some states, counties and cities impose additional sales taxes, and total sales taxes can be over 11%.

Sales taxes, including those imposed by local governments, are generally administered at the state level.

States imposing sales tax either impose the tax on retail sellers or impose it on retail buyers and require sellers to collect it.

In either case, the seller files returns and remit the tax to the state. In states where the tax is on the seller, it is customary for the seller to demand reimbursement from the buyer.

Procedural rules vary widely. Sellers generally must collect tax from in-state purchasers unless the purchaser provides an exemption certificate. Most states allow or require electronic remittance.

Oregon has no statewide sales tax, although local municipalities may impose sales taxes if they choose to do so, such as Ashland, which imposes a 5% prepared food tax. Oregon does collect some business and excise taxes that may be passed along to (or must be collected from) consumers in some form or another. These include a 1% state lodging tax,various tobacco taxes,telecommunications taxes, and ″privilege tax″ (excise tax) on beer, wine and spirits. Many localities also collect additional lodging taxes.