Who needs a Business Identification Number (combined payroll tax registration); Corporate Activity Tax in Oregon?

Issued by Oregon Department of Revenue, at step 2 of 6 in the opening sequence: register for tax.

Every kind of business in Oregon

The Oregon table lists this for every kind of business.

Register for the BIN through Revenue Online before the first paycheck; it is the one account for withholding, unemployment insurance, the statewide transit tax and Paid Leave Oregon, all filed on the combined quarterly return. A storefront under the CAT thresholds has no state tax registration to make until it hires.

Checked Oct 21, 2026 against the agency’s page.

Step 2 of 6: Register for tax

  1. Set up the business
  2. Register for tax
  3. Approve the space
  4. Get the permits for your kind of business
  5. Alcohol permits
  6. Before the first hire

Issued by Oregon Department of Revenue.

Sources and dates

Department of Revenue withholding and payroll tax pages; Corporate Activity Tax pages (ORS 317A). Checked against the agency’s page on the date shown; cities add their own fees.

Questions about opening here.