Oregon requires tax certificates for many public contracts

Providers and qualifying owners must give written tax statements and Department of Revenue certificates before certain agencies may enter, renew, or extend contracts. This applies to contracts for goods, services, or real estate space with state agencies and other agencies that are not political subdivisions. The provider and each owner must certify that they are not violating the listed tax laws. The Department of Revenue certificate must show that the provider or owner is not violating those tax laws when the certificate is issued. A certificate is not required when the contract is worth $250,000 or less. The certificate must be dated no earlier than six months before the contract date, and the Department of Revenue must issue it within 14 days after a qualifying request. These contract requirements become operative on January 1, 2027, and the certificate requirement applies to each contract, renewal, extension, and increase in contract value.

A bidder or proposer must show tax compliance as part of being found responsible for a public contract. For state-agency contracts expected to exceed $250,000, the bidder or proposer must submit a Department of Revenue certificate; for contracts of $250,000 or less, the agency may accept an attestation in a credible and convenient form. The bidder or proposer must not be violating the tax laws listed in ORS 305.380. The other responsibility standards still include resources, past performance, integrity, legal qualification, required information, and no debarment. This tax-compliance standard becomes operative on January 1, 2027, and applies when a contracting agency evaluates a bid or proposal or awards or renews a public contract.

The Secretary of State must study ways to make business-registry information more accurate and useful for checking tax compliance, then report the findings. The study covers business owners registered in Oregon and information such as names and addresses collected through the state business registry. The study must examine registration, address verification, technology for matching names and addresses, review authority, enforcement, penalties, and agency capacity. The Secretary of State must consult the Department of Revenue, Department of Justice, and Legislative Revenue Officer. The study section is repealed on January 2, 2028. A preliminary report is due by December 31, 2026, and the final report is due no later than the end of the 2027 regular legislative session.