OAR 150-305-0308: Annual Certification Requirement
Edition: Current OARD snapshotEffective: 2016-09-01Last verified: 2026-09-07
(1) An agency shall obtain a written certification of compliance with the tax laws listed in ORS 305.380(4) from each provider of goods, services, or real estate space. The written certification may be obtained either: (a) Annually; or (b) With each contract or other agreement entered into, renewed or extended if the agency does not anticipate contracting with the provider frequently (i.e., one time only or less than once a year). (2) A certificate shall be obtained prior to entering into a price agreement with a provider. Certificates do not need to be obtained with individual contract release orders executed under the price agreement. Example: The Department of General Services enters into a price agreement with the Tree Paper Company for the purchase of paper and obtains a written certification of compliance with the tax laws. During the next two years the Department of Revenue executes contract release orders (CROs) with Tree Paper Company for additional paper. The Department of Revenue does not need to obtain a certificate for any CRO delivered to Tree Paper Company that is under the original price agreement.
Official history and status
Statutory/Other Authority: ORS 305.100
Statutes/Other Implemented: ORS 305.385
History: Renumbered from 150-305.385(7), REV 49-2016, f. 8-13-16, cert. ef. 9-1-16 RD 1-1990, f. & cert. ef. 3-15-90
This rule cites
- ORS 305.380(4) — resolved
Cited by
No inbound citations found.
Official source: https://secure.sos.state.or.us/oard/