Oregon doesn’t impose a general sales/use/transaction tax. An Oregon buyer who purchases goods outside Oregon for resale in the ordinary course of business may provide this certificate to an out-of-state seller of property as evidence that the buyer is registered to do business in Oregon.
The seller may accept this certificate as a substitute “resale certificate” for purposes of exempting the transaction from that state’s sales/use/transaction tax, but isn’t required to do so. Not all states accept this form. Some states may require you to use their state-specific form or provide additional information.