Forming your LLC with the Oregon Secretary of State, Corporation Division does not license it to operate. In Oregon, register for any state taxes that apply to your business and check with your city and county for local business licenses.
Register for State Taxes and Local Licenses
Register with the Oregon Department of Revenue for any state taxes that apply, such as sales tax if you sell taxable goods or services. Check with your city and county for local business licenses.
What's Different About Oregon
- Oregon has no sales tax.
- Businesses with more than $1 million in Oregon commercial activity must register for the corporate activity tax (CAT).
- Annual report: $100, due by your formation anniversary, every year.
Licensed professions and regulated activities (contractors, food, alcohol, transportation, health care) may need additional state board licenses. Verify your specific activities with the state and your city.
Ongoing Oregon Requirements
- Annual report: $100, due by your formation anniversary.
- Corporate activity tax if you pass the threshold.
- Local business taxes in some areas, such as Portland.
- Keep your registered agent and business address current with the state.
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Official Sources
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