Or. Admin. Code § 150-305-0308

Current through Register Vol. 63, No. 11, November 1, 2024
Section 150-305-0308 - Annual Certification Requirement
(1) An agency shall obtain a written certification of compliance with the tax laws listed in ORS 305.380(4) from each provider of goods, services, or real estate space. The written certification may be obtained either:
(a) Annually; or
(b) With each contract or other agreement entered into, renewed or extended if the agency does not anticipate contracting with the provider frequently (i.e., one time only or less than once a year).
(2) A certificate shall be obtained prior to entering into a price agreement with a provider. Certificates do not need to be obtained with individual contract release orders executed under the price agreement.

Example: The Department of General Services enters into a price agreement with the Tree Paper Company for the purchase of paper and obtains a written certification of compliance with the tax laws. During the next two years the Department of Revenue executes contract release orders (CROs) with Tree Paper Company for additional paper. The Department of Revenue does not need to obtain a certificate for any CRO delivered to Tree Paper Company that is under the original price agreement.

Or. Admin. Code § 150-305-0308

RD 1-1990, f. & cert. ef. 3-15-90; Renumbered from 150-305.385(7), REV 49-2016, f. 8-13-16, cert. ef. 9/1/2016

Stat. Auth.: ORS 305.100

Stats. Implemented: ORS 305.385