Oregon Sales Tax Guide: No Statewide Sales Tax (2026)
No statewide sales tax. Check the official source for special local, lodging, resort-area, gross-receipts, or industry-specific taxes.
| Economic nexus threshold | No statewide sales tax No sales-tax economic nexus threshold |
|---|---|
| State sales tax rate | 0.00% |
| Marketplace facilitator law | No |
| Effective date | Not applicable |
| Department of Revenue |
Check Oregon nexus with your numbers
If you sell into Oregon and other states, run the sales tax nexus calculator with your revenue and transaction count before you register. The calculator can compare every state where you sell, while this guide explains why Oregon does not publish a general sales-tax economic nexus threshold.
How Oregon nexus works
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.
Filing frequency
Filing frequency in Oregon depends on your sales tax liability. Higher-volume sellers file monthly; lower-volume sellers typically file quarterly or annually. The state will assign a frequency when you register.
Marketplace facilitator law
Oregon has no general statewide sales tax, so there is no general sales-tax marketplace facilitator collection threshold for marketplaces to apply. Check the official source for separate taxes on meals, lodging, rentals, communications, tobacco, or other industry-specific activity.
Oregon sales tax by topic
- Oregon · E-commerceGeneral e-commerce sales tax rules
- Oregon · ShopifyShopify-specific sales tax guidance
- Oregon · AmazonAmazon FBA and marketplace sales tax
- Oregon · SaaSSoftware-as-a-service sales tax rules
- Oregon · ThresholdsEconomic and transaction nexus thresholds
- Oregon · FilingFiling frequency and procedures
- Oregon · Marketplace FacilitatorMarketplace facilitator law for the state
- Oregon · DropshippingDropshipping sales tax rules and resale certificates
- Oregon · Digital ProductsSales tax on digital downloads, eBooks, courses, streaming
Related states to Oregon
If you sell into Oregon, you likely also sell into these nearby or economically similar states. Each has its own nexus threshold and rate.
Frequently asked questions
- Does Oregon have sales tax?
- Oregon has no statewide general sales tax. Check the official state source for special local, lodging, resort-area, gross-receipts, or industry-specific taxes before relying on that for a specific sale. Source data last retrieved 2026-05-08.
- Does Oregon have an economic nexus threshold for sales tax?
- No. Oregon has no statewide general sales tax, so it does not publish a sales-tax economic nexus dollar threshold or transaction-count test for general retail sales. Remote sellers should still check whether separate state-administered taxes apply to their specific activity. Source data last retrieved 2026-05-08.
- Do marketplaces collect Oregon sales tax?
- For general retail sales, there is no Oregon statewide sales tax for marketplaces to collect, so the usual marketplace-facilitator collection threshold does not apply. Special taxes can still apply to specific industries or transaction types, so verify directly with the state before relying on this for a particular sale. Source data last retrieved 2026-05-08.
- What is Oregon's sales tax rate?
- Oregon's base state rate is 0.00%. Always check the exact rate at the customer's delivery address before charging.
Sources
date_retrieved: 2026-05-08