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Oregon Retail Business License Requirements [2026]

Requirements, fees, and steps to get your retail business license in Oregon. Last updated 2026-07-21. Source

State License
Not Required Statewide
Application Fee
$0
Bond Required
Not required
License Details
License Name No State Sales Tax
Issuing Authority Oregon Department of Revenue
Exam Required No
Bond Amount Not required
GL Insurance Varies
Workers Comp Required if you have W-2 employees
Initial Fee $0
CE Required no
Reciprocity States None listed
Note: Oregon has no state or local sales tax. No seller's permit required. Oregon does have a Corporate Activity Tax (CAT) for businesses with > $1M in Oregon receipts.

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