The Oregon State Board of Tax Practitioners was created by the 1973 Legislative Assembly for the purpose of protecting the consumer by ensuring that Oregon tax professionals are competent and ethical in their professional activities. All persons in Oregon who prepare, advise or assist in the preparation of personal income tax returns for a fee, or represent that they do so, must be licensed.
The Board consists of seven members. Six Board members are Licensed Tax Consultants with at least five years tax preparation experience. One member comes from the general public and is not associated with the profession. All members are appointed by the Governor for three-year terms and confirmed by the Senate. The Board hires staff to administer all official business. The Board meets approximately five times per year, usually in Salem, with one meeting held in another location throughout the State . Decisions are made in open public meetings where guests are encouraged to attend.
The Board issues two types of licenses:
Licensed Tax Preparer and Licensed Tax Consultant
The Licensed Tax Preparer (LTP)
LTP is an apprenticeship license that enables a person to lawfully prepare personal income tax returns in Oregon under the supervision of a Tax Consultant.
The Licensed Tax Consultant (LTC)
LTC is a higher-level license obtained by individual who passes additional State testing requirements and demonstrates experience to the point that a licensee may prepare taxes as a self-employed, independent or supervising tax practitioner. There is a business registration which is required for offices preparing personal income tax returns, however a business registration does not cover the individual actually performing the work (the practitioner). All income tax preparation businesses must be registered and must have a licensed consultant providing services and/or supervising licensed preparers.
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