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