Who collects Oregon sales tax on dropshipped orders?

Nobody. Oregon imposes no general sales tax in 2026, so neither you as the retailer nor your supplier collects tax on an order delivered to a Oregon customer. You still owe sales tax in states that do impose one, so test each destination state against its own threshold rather than against Oregon's.

Will my dropshipper charge me Oregon sales tax on the wholesale?

Not on the Oregon leg — there is no Oregon sales tax for a supplier to charge, so no OR resale certificate is needed to avoid it. Wholesale invoices for shipments into other states are a different matter: get resale certificates for every state where your dropshipper has nexus.

Does dropshipping trigger economic nexus in Oregon?

No. Oregon has no general sales tax and therefore no economic nexus threshold, so Oregon-destination retail revenue creates no collection duty however fulfilment is arranged. The same revenue counts toward nothing in other states either — each state tests only its own deliveries.

Can I use an out-of-state resale certificate for a dropshipper in Oregon?

You will not need one for Oregon itself, since there is no Oregon sales tax for a supplier to charge on the wholesale invoice. Where it matters, most states accept the Streamlined (SST form F0003) or MTC multijurisdiction certificate, but California, Florida, Hawaii, Illinois, Maryland, and Massachusetts reject an out-of-state certificate from the true retailer in a drop shipment. Verified 2026-06-27.

Oregon Dropshipping Sales Tax Guide — 2026

Updated 2026-07-20

Reviewed by Nexus by State research team using official state tax sources. Last reviewed 2026-07-20.

Guide content last reviewed: 2026-07-20

Oregon has no general sales tax

Oregon does not levy a general state or local sales tax, so drop-shipped orders delivered into Oregon carries no sales-tax registration, collection, or filing obligation — there is no economic nexus threshold to cross and no rate to charge.

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 still deserves a look in Oregon

Sales-tax-free does not mean tax-free. Several no-sales-tax states impose other business-level taxes on in-state activity — confirm what applies to you with the Oregon revenue agency.
Shipping from Oregon changes nothing about your duties elsewhere. Sales delivered into other states are tested against those states’ thresholds, not Oregon’s absence of one — start with the nexus calculator to see where you owe.
Storing inventory in Oregon (a 3PL, an FBA centre, your own warehouse) creates no OR sales-tax duty, because there is no OR sales tax to collect.

Oregon nexus note

What to do next

Read the full Oregon overview for thresholds, filing frequency, marketplace facilitator rules, and registration links. Use the nexus calculator to check whether you have crossed the threshold. For background on the post-Wayfair economic nexus framework, see the pillar guide.

Dropshipping sales tax in other states

Compare Oregon's dropshipping rules with nearby and similar states' dropshipping sales tax guides:

Frequently asked questions

Who collects Oregon sales tax on dropshipped orders?: Nobody. Oregon imposes no general sales tax in 2026, so neither you as the retailer nor your supplier collects tax on an order delivered to a Oregon customer. You still owe sales tax in states that do impose one, so test each destination state against its own threshold rather than against Oregon's.
Will my dropshipper charge me Oregon sales tax on the wholesale?: Not on the Oregon leg — there is no Oregon sales tax for a supplier to charge, so no OR resale certificate is needed to avoid it. Wholesale invoices for shipments into other states are a different matter: get resale certificates for every state where your dropshipper has nexus.
Does dropshipping trigger economic nexus in Oregon?: No. Oregon has no general sales tax and therefore no economic nexus threshold, so Oregon-destination retail revenue creates no collection duty however fulfilment is arranged. The same revenue counts toward nothing in other states either — each state tests only its own deliveries.
Can I use an out-of-state resale certificate for a dropshipper in Oregon?: You will not need one for Oregon itself, since there is no Oregon sales tax for a supplier to charge on the wholesale invoice. Where it matters, most states accept the Streamlined (SST form F0003) or MTC multijurisdiction certificate, but California, Florida, Hawaii, Illinois, Maryland, and Massachusetts reject an out-of-state certificate from the true retailer in a drop shipment. Verified 2026-06-27.

Sources

date_retrieved: 2026-06-24