OAR 150-320-0420
Resale Certificate – Documentation Required
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.
Amendment history
REV 10-2018, adopt filed 06/01/2018, effective 06/02/2018
Source: view the official text
In this chapter (13 sections)
- 150-320-0012 · Location of Amusement Devices
- 150-320-0030 · Waiver of Penalty
- 150-320-0040 · State Lodging Tax
- 150-320-0041 · Liability for Unpaid State Lodging Taxes
- 150-320-0050 · State Lodging Tax Exemptions
- 150-320-0060 · Lodging Tax Information Sharing with Local Governments
- 150-320-0365 · Administration of Local Lodging Taxes
- 150-320-0400 · Definitions for purposes of the transportation project…
- 150-320-0410 · Vehicle Use Tax – Proof of Payment of Tax
- 150-320-0420 · Resale Certificate – Documentation Required
- 150-320-0430 · Vehicle Use Tax Alternative Filing Format
- 150-320-0510 · Statewide Transit Tax Employer Penalty
- 150-320-0520 · Statewide Transit Tax: Reporting and Payment Due Dates