Oregon lesson 4 of 6
Get an EIN and register for Oregon taxes
Once your Articles of Organization are approved, the EIN identifies your LLC to the IRS and to banks, while a separate registration with the Department of Revenue sets up any Oregon tax accounts you need.
Applying for the EIN
Apply for free directly on the IRS website once your Articles of Organization are approved. If the responsible party has a US social security number or ITIN, the EIN is issued immediately online; otherwise the application is filed on Form SS-4 by fax or mail, which takes longer.
Registering with Oregon
Most LLCs with employees register separately with the Oregon Department of Revenue for combined payroll tax reporting, which covers state income tax withholding along with Oregon's transit and workers' benefit fund payroll taxes. If your LLC's commercial activity is large enough to owe the Corporate Activity Tax, that is a separate registration on top of any payroll account.
No sales tax registration needed
Oregon is one of only five states with no general state or local sales tax, so there is no sales tax permit to apply for. This simplifies retail and service LLCs considerably compared with most other states, though it does not exempt an Oregon LLC from other business taxes.
Key takeaways
- The EIN is free and comes from the IRS.
- Register with the Department of Revenue for payroll withholding if you have employees.
- Oregon has no sales tax, so there is no sales tax permit to register for.
Official sources
Or let us file your Oregon LLC for you
Everything above is yours to use for free. If you would rather hand it over, we prepare and file the Articles of Organization, act as your registered agent, and track your ongoing deadlines.
Last reviewed: September 2026 - reviewed by Gullia Filing Legal & Formation Team