NSNexus by State

New Hampshire vs Oregon Sales Tax: no statewide sales tax vs no statewide sales tax, Nexus 2026

Updated

Reviewed by Nexus by State research team using official state tax sources. Last reviewed .

Compare New Hampshire and Oregon sales tax rates: New Hampshire shows a no statewide sales tax combined state and average local rate with a no statewide threshold economic nexus threshold, while Oregon shows no statewide sales tax with a no statewide threshold threshold. This guide focuses on seller sales-tax obligations rather than personal income-tax returns.

MetricNew HampshireOregon
Economic nexus thresholdNo state sales taxNo state sales tax
Transaction thresholdNoneNone
State rate0.00%0.00%
Avg. local raten/an/a
Combined state + local0.00%0.00%
Marketplace facilitatorNoNo
Effective sincen/an/a

Which state is easier for sellers?

For low-revenue sellers: nexus triggers first in both states because of its threshold. If you cross that first, you register there first.

On rate: rates are identical or the data is incomplete.

Neither state has a transaction-count trigger — only the dollar threshold matters.

New Hampshire — nexus note

New Hampshire sales tax nexus and economic nexus threshold: New Hampshire does not impose a statewide or local general sales tax, so remote sellers do not have a sales-tax economic nexus dollar threshold, transaction-count test, or general marketplace-facilitator collection threshold for retail goods shipped to New Hampshire customers. New Hampshire Department of Revenue Administration materials instead list targeted state-administered taxes such as Business Profits Tax, Business Enterprise Tax, Communications Services Tax, Meals and Rooms (Rentals) Tax, tobacco tax, real estate transfer tax, and property-related taxes. The Meals and Rooms tax is a separate 8.5% tax on restaurant meals, lodging, and motor vehicle rentals, not a general retail sales tax. Sellers with New Hampshire business activity or taxable meals, lodging, rental, communications, tobacco, or other special-tax activity should verify those separate registration duties with DRA.

Oregon — nexus note

Oregon has no state or local general sales tax. Sellers do not need to register or collect sales tax on transactions shipped to Oregon customers. Oregon does impose a Corporate Activity Tax (CAT) on certain businesses with Oregon-source revenue over $1M, but this is not a sales tax.

What to do next

Use the nexus calculator to check exactly which of New Hampshire and Oregon you've already triggered. Then read each state's full guide:

New Hampshire overview →Oregon overview →

Frequently asked questions

Do both New Hampshire and Oregon have marketplace facilitator laws?
Neither New Hampshire nor Oregon has a marketplace facilitator law recorded in our current data as of 2026-06-24. Confirm against each state's official source.
Do I need to register for sales tax in both New Hampshire and Oregon?
It depends on where you cross each state's economic nexus threshold (or have physical presence there). New Hampshire's published threshold is not applicable (no statewide sales tax), and Oregon's is not applicable (no statewide sales tax). You generally register in a state only once you cross its threshold, so you may have an obligation in one, both, or neither. Run the nexus calculator with your actual sales and confirm with each state's official source. Thresholds as of 2026-06-24.

More sales tax comparisons

Selling into more than two states? Compare New Hampshire and Oregon against other major markets for nexus thresholds, rates, and marketplace facilitator rules.

More New Hampshire comparisons

    More Oregon comparisons

      Sources

      date_retrieved: New Hampshire 2026-05-27 · Oregon 2026-06-24