Do I Need To Register My Business In Oregon?
What does “doing business" mean?
Do you expect to profit from your activities in Oregon? If so, you are probably doing business in Oregon.
A taxpayer having one or more of the following in Oregon is clearly doing business in this state:
- A stock of goods.
- An office.
- A place of business (other than an office) where affairs of the corporation are regularly conducted.
- Employees or representatives providing services to customers as the primary business activity (such as accounting or personal services), or services incidental to the sale of tangible or intangible personal property (such as installation, inspection, maintenance, warranty, or repair of a product).
- An economic presence through which the taxpayer regularly takes advantage of Oregon's economy to produce income.
What activities by themselves do not mean “doing business” in Oregon?
- Maintaining, defending or settling any proceeding.
- Holding meetings of the board of directors or shareholders or carrying on other activities concerning internal corporate affairs.
- Maintaining bank accounts.
- Maintaining offices or agencies for the transfer, exchange and registration of the corporation’s own securities or maintaining trustees or depositaries with respect to those securities.
- Selling through independent contractors.
- Soliciting or obtaining orders, whether by mail or through employees or agents or otherwise, if the orders require acceptance outside this state before they become contracts.
- Creating or acquiring indebtedness, mortgages and security interests in real or personal property.
- Securing or collecting debts or enforcing mortgages and security interests in property securing the debts.
- Owning without more real or personal property.
- Conducting an isolated transaction that is completed within 30 days and is not one in the course of repeated transactions of a like nature.
- Transacting business in interstate commerce.