Any document provided by a purchaser to a seller of a taxable vehicle prior to or at the time the seller bills the purchaser for the vehicle, qualifies as a resale certificate with respect to the sale of the taxable vehicle described in the document, if it contains all of the following information:

1. (1) The seller’s name and address;
2. (2) The purchaser’s name and address;
3. (3) The purchaser’s federal tax identification number;
4. (4) A statement that the taxable vehicle described in the document is purchased for resale. The document must contain the phrase “for resale.”
5. (5) A description of the particular taxable vehicle to be purchased for resale, including the vehicle identification number, if one exists;
6. (6) The signature of the purchaser, purchaser’s employee, or authorized representative of the purchaser; and
7. (7) Date of execution of the document.

Statutory/Other Authority

ORS 305.100, 320.425 & 320.480

Statutes/Other Implemented

ORS 320.425

History

REV 10-2018, adopt filed 06/01/2018, effective 06/02/2018
REV 79-2017, temporary adopt filed 12/28/2017, effective 01/01/2018 through 06/29/2018