Oregon Vending Machine Permits and Licenses

Vending permits and licenses by state · Oregon

Oregon has no general sales tax, so there is no sales tax permit to get and no state tax on what your machines sell. There is no state license for merchandise machines either. What you may need depends on what you sell and where: a vending machine license from the county health department if a machine sells food beyond a short exempt list, the 10-cent Oregon refund value on bottled and canned drinks, and a business registration in cities like Portland. Below is each requirement and the law it comes from.

Oregon vending requirements at a glance

NoneState sales tax

$90Food vending license, 1 to 10 machines (state fee)

10¢Refund value on bottles and cans

$1MOregon receipts before the corporate activity tax is owed

None

State sales tax

Oregon has no general sales or use tax, so there is no sales tax permit to get.

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Depends

Resale certificate

Only for out-of-state suppliers. Use Form 150-800-002, the Oregon Business Registry Resale Certificate.

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Depends

Food vending license

Needed unless machines sell only gum, nuts, candy, chips, pretzels, popcorn, cookies, crackers or canned or bottled soft drinks.

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Applies

Bottle bill

Bottled and canned drinks must show the 10-cent Oregon refund value. Ask OLCC about taking back empties.

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Not required

Trading card license

Pokémon cards need no state license and carry no state sales tax.

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Not required

Mystery products

No special license. Like cards and toys, they carry no state sales tax.

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Varies

Local business taxes

Portland and Multnomah County require registration within 60 days. Ashland and other cities license businesses too.

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Not required

Corporate activity tax

Unless your Oregon commercial activity tops $750,000 (register) or $1 million (pay).

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Last reviewed: October 28, 2026  ·  Sources: Oregon Revised Statutes, Oregon Department of Revenue, Oregon Health Authority, Oregon Liquor and Cannabis Commission, Oregon Secretary of State, Oregon Board of Pharmacy, City of Portland, City of Ashland, federal regulations (full list at the bottom)  ·  General information, not legal advice.

• Requirements and laws
• Do you need a license?
• Sales tax
• Food and drinks
• Cards, mystery and toys
• Federal rules
• Business setup
• FAQ
• Sources

Oregon requirements and the laws behind them

Do you need a license to run a vending machine in Oregon?

Not for merchandise. The Secretary of State's Oregon Start a Business Guide says the state "does not issue a general business license other than the business registration with the Secretary of State." A card, toy or merchandise machine needs no state license, and there is no sales tax permit.

The one state license with "vending machine" in its name is a food license. The state's License Directory lists a Vending Machine License under the Oregon Health Authority's food safety program. What you may need depends on what your machines sell and where they sit:

• Food: a vending machine license from the county health department if a machine sells food outside a short exempt list.
• Drinks: bottled and canned drinks fall under Oregon's bottle bill.
• Over-the-counter medicine: more than one machine selling nonprescription drugs needs a Board of Pharmacy Class D outlet registration, $140 a year (application).
• Local rules: a city or county business license or tax registration. Portland, Multnomah County and Ashland require one, and the City of Independence names vending machines in its entertainment business license (License Directory).

Oregon has no sales tax: what that means for vending

No state sales tax, so no sales tax permit

"Oregon doesn't have a general sales or use/transaction tax," the Department of Revenue says. There is no sales tax permit to apply for and no sales tax return to file. Cards, toys, mystery items, snacks and drinks all sell without state tax. The taxes that do reach a vending business fall on its receipts, income or equipment, and they are covered under business setup below.

Buying inventory: no Oregon tax, and one form for out-of-state suppliers

With no sales or use tax, you need no resale certificate to buy from Oregon suppliers, and pulling inventory for your own use creates no Oregon tax bill.

A supplier in a sales tax state may still ask for proof that you buy to resell. For that, the Department of Revenue offers one form:

• Form 150-800-002, Oregon Business Registry Resale Certificate: enter your business name, address and Oregon Business Registry number from the Secretary of State, the kind of goods you sell and what you are buying, then sign it. Give it to the out-of-state seller at the time of purchase. Do not file it with the Department. Download Form 150-800-002 (PDF).
• Suppliers can say no: the seller may accept it as a substitute resale certificate, "but they are not required to accept it." Some states, including Washington, may require their own form or more information.
• Personal use: on the form you certify that you will resell the items, and it warns that using them any other way may leave you owing use tax. Oregon imposes none, so that would come from the other state's rules.

Local taxes

The Secretary of State's guide notes that local governments in Oregon "may collect other specific taxes, such as a hotel-motel tax." Ashland's 5% Food and Beverage Tax "applies to prepared foods and non-alcoholic beverages sold at restaurants, grocery store delis, caterers and coffee shops" (City of Ashland). The city does not say whether vending machines count, so ask its Finance Department before you place a food or drink machine there.

Food and drinks: the vending machine license and the bottle bill

Oregon licenses food vending through the Oregon Health Authority (OHA), and county health departments run the program. A person "may not operate a vending machine, warehouse, commissary or mobile unit without first procuring a license" from OHA (ORS 624.320), and OHA hands licensing, fees and inspections to each local public health authority (ORS 624.510). The Oregon Department of Agriculture's food establishment law does not apply to vending machines licensed or exempted under these rules (ORS 616.711).

Machines that dispense only these items are exempt from the license and the fee (ORS 624.330(1)):

• Ball chewing gum and nutmeats.
• Prepackaged candy, chewing gum, nutmeats, potato chips, pretzels, popcorn, cookies and crackers.
• Bottled or canned soft drinks.

The list names specific foods, not all sealed, shelf-stable food. Jerky, protein bars, energy drinks or bottled water may not fit, so ask the county first. Sandwiches, milk or anything kept hot or cold needs the license.

• Cost: the state fee depends on how many machines the license covers: $90 a year for 1 to 10, $140 for 11 to 20, $200 for 21 to 30, up to $1,700 for more than 1,500 (ORS 624.490). Counties set fees to cover their own costs, so yours can differ (ORS 624.510).
• On each machine: attach a card or emblem showing the licensee's name and address and the license number (ORS 624.320).
• Applying: send your local public health authority the food service license application, which covers vending machines. A plan review is needed only if the machine lacks sanitation approval from the National Automatic Merchandizing Association (OHA). Storing the food in a warehouse or commissary adds a license for it ($180 or $350 on the state schedule).
• Renewal: yearly. The License Directory lists renewal on December 31, and a lapsed license costs $100 or more to reinstate (ORS 624.490(2)).
• Card readers count: the law defines a vending machine as a device that dispenses food "upon insertion of a coin, coins, currency or token, or by other means" (ORS 624.310), and OHA's packet adds "card, or key." Cashless machines are covered the same as coin machines.

Bottled and canned drinks: the bottle bill

Oregon's bottle bill covers anyone who sells drinks in covered containers. The law calls every person "who engages in the sale of beverages in beverage containers to a consumer" a dealer (ORS 459A.700). The Oregon Liquor and Cannabis Commission (OLCC) retailer guidelines say this applies "even if that's a very small percentage of their sales."

• What is covered: water, soda and most other drinks in sealed bottles and cans. Milk, plant milks, infant formula and distilled liquor are out (ORS 459A.702).
• Refund value: 10 cents. OLCC says covered containers "must clearly indicate the Oregon refund value in order to legally be sold or offered for sale in Oregon."
• Deposit: the law does not require you to charge one. OLCC says distributors commonly collect a deposit from retailers, and retailers commonly charge one to customers.
• Taking back empties: dealers generally must accept empties of the kinds they sell and pay the refund (ORS 459A.710). OLCC's guidance is written for stores and does not mention vending machines. Its checklist tells businesses to send the Bottle Bill Program their address and square footage so staff can set their requirements. Do that before you stock drinks.

Oregon rules for trading cards, mystery products and toys

Pokémon and other trading cards

Oregon has no special license for selling trading cards and no state sales tax on them. The legal questions with card machines are about intellectual property, not state permits: stock authentic product, and keep Pokémon characters and logos off the machine itself. Our guide to the legal side of trading card vending machines covers both, and the Pokémon vending machine guide covers the business.

Mystery products and toys

Blind boxes, mystery bags and capsule toys are merchandise. Oregon has no sales tax, so like cards and toys they sell without state tax, and there is no sales tax permit to get. We found no special Oregon license for selling them from a machine. Register with your city or county where they require it. See our mystery vending machines page.

Federal rules that apply in Oregon and every other state

ADA reach ranges

Where vending machines are provided, at least one of each type has to meet the operable parts rules in the 2010 ADA Standards (sections 228.1 and 309). The parts a customer operates, like the screen, card reader and pickup door, have to sit within reach: between 15 and 48 inches above the floor for an unobstructed reach (section 308).

Calorie labeling for food

If you own or operate 20 or more vending machines that sell food, federal rules require calorie information for any item whose Nutrition Facts label the buyer cannot see before buying (21 CFR 101.8). In glass-front machines, packages that show calories on the front in large enough type can meet the rule.

Schools

Machines that sell food to students during the school day may stock only items that meet the USDA's Smart Snacks nutrition standards. The school day runs from midnight until 30 minutes after the official school day ends (7 CFR 210.11).

Setting up the business in Oregon

• Entity: form an LLC by filing articles of organization with the Secretary of State Corporation Division. The fee is $100, and renewal costs $100 a year (Business Registry Fee Schedule). A sole proprietor registers only to use an assumed business name ($50, renewed every two years).
• Corporate activity tax: a business with $750,000 or less of Oregon commercial activity a year has no CAT requirements. Above that, register within 30 days. Tax is owed only above $1 million of taxable commercial activity. It is $250 plus 0.57% of the amount over $1 million (ORS 317A.125, 317A.131; Department of Revenue).
• Business personal property tax: Oregon taxes "machinery, equipment, furniture, etc., used previously or presently in a business," and every business with taxable personal property files a return with the county assessor by March 15 (Department of Revenue). Machines are taxed in the county where they sit on January 1, and inventory is not taxed. Property in a county worth less than a small threshold ($12,500 in the statute, indexed for inflation) is not taxed (ORS 308.250). Ask each county assessor what to file.
• Portland and Multnomah County: keeping "a stock of goods" there counts as doing business, and a business operating in Portland or Multnomah County must register with the Portland Revenue Division within 60 days. Both taxes are on net income: 2.6% for the City of Portland Business License Tax and 2% for the Multnomah County Business Income Tax. Filers with gross receipts from all business under $75,000 ($100,000 from 2027) are exempt from the city tax, and under $100,000 from the county tax, but must still file a return to claim it.
• Other cities: Ashland requires a business license of every business located or doing business in the city, including businesses based out of town (City of Ashland). The state guide says cities and counties "may require a license for businesses operating within their jurisdiction," so check with each city where a machine will sit.

Oregon vending permit and license FAQ

Do I need a license to put a vending machine in Oregon?

Not for merchandise. Oregon has no general state business license and no sales tax permit. You need a county vending machine license only if your machines sell food beyond the exempt list in ORS 624.330, plus any city or county registration, such as Portland's.

Do I need a food license for a snack vending machine in Oregon?

Not if the machine sells only gum, nuts, candy, potato chips, pretzels, popcorn, cookies, crackers and bottled or canned soft drinks (ORS 624.330). Sandwiches, milk or other food that needs refrigeration requires a vending machine license from the county health department. The state fee schedule starts at $90 a year for 1 to 10 machines.

Is vending machine food taxed in Oregon?

Not by the state, because Oregon has no general sales tax. Ashland taxes prepared food and non-alcoholic drinks at 5% at restaurants, delis, caterers and coffee shops, so ask the city whether that reaches a vending machine before you place one there.

Do I need a license to sell Pokémon cards from a vending machine in Oregon?

No special license, and no state sales tax. Register with your city or county where they require it. Stock authentic product and keep Pokémon characters and logos off the machine itself.

How much does an Oregon sales tax permit cost?

Nothing, because there is no such permit. Oregon does not have a general sales or use tax, so there is no permit to apply for and no sales tax return to file.

Do I pay sales tax on inventory I buy for my vending machines in Oregon?

Not to Oregon, which has no sales or use tax. If a supplier in another state asks for a resale certificate, give it Form 150-800-002, the Oregon Business Registry Resale Certificate. The supplier may accept it but does not have to, and some states, such as Washington, want their own form.

Do I have to charge a bottle deposit on drinks from my machines?

No, Oregon law does not require one. Every covered bottle or can must still show the 10-cent Oregon refund value, and sellers to consumers generally must take back empties. OLCC's guidance does not address vending machines, so ask its Bottle Bill Program what applies to you.

Sources

1. Oregon Department of Revenue, Sales Tax in Oregon
2. Oregon Department of Revenue, Form 150-800-002, Oregon Business Registry Resale Certificate (PDF)
3. Oregon Department of Revenue, Corporate Activity Tax and ORS Chapter 317A (317A.100, 317A.125, 317A.131)
4. Oregon Department of Revenue, Personal Property and ORS 308.250
5. Oregon Secretary of State, Oregon Start a Business Guide (PDF), Business Registry Fee Schedule (PDF) and Oregon Limited Liability Companies
6. Oregon License Directory: Vending Machine License and Entertainment Businesses, City of Independence
7. ORS Chapter 624, Food Service Facilities (624.310, 624.320, 624.330, 624.490, 624.510)
8. ORS 616.711, food establishments not covered
9. Oregon Health Authority, Food Safety Forms, Rules and Guidelines, Vending Machine Plan Review Packet (PDF), Food Service License Application (PDF) and Local Public Health Authorities
10. ORS Chapter 459A, beverage containers (459A.700 to 459A.710)
11. Oregon Liquor and Cannabis Commission, Bottle Bill and Redemption Centers, Retailer Guidelines, April 2026 (PDF) and Bottle Bill Checklist (PDF)
12. Oregon Board of Pharmacy, Nonprescription Drug Outlet Class D (Vending Machines) application (PDF)
13. City of Portland Revenue Division, Business Taxes
14. City of Ashland, Your Taxes at Work (Food and Beverage Tax) and Business and OLCC Licenses
15. 2010 ADA Standards for Accessible Design and U.S. Access Board guide to operable parts
16. 21 CFR 101.8, calorie labeling of food in vending machines
17. 7 CFR 210.11, competitive food standards (Smart Snacks)