Which marketplaces collect Oregon sales tax?

None, because there is none to collect. Oregon imposes no general sales tax in 2026, so no marketplace facilitator law applies to Oregon-destination orders and no platform collects Oregon sales tax on your behalf. 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.

Is Etsy a marketplace facilitator in Oregon?

The designation has no effect in Oregon: with no general sales tax, there is nothing for Etsy to collect or remit on Oregon orders. Etsy does collect as a marketplace facilitator in the states that impose a sales tax, and those facilitated sales can still matter when you test your own threshold there.

Is eBay a marketplace facilitator in Oregon?

Not in any operative sense — Oregon levies no general sales tax, so eBay collects nothing on orders delivered there. eBay is a registered facilitator in the sales-tax states, where it collects, files, and remits on its facilitated transactions.

Is DoorDash a marketplace facilitator in Oregon?

The question does not arise for Oregon orders, because Oregon has no general sales tax on the prepared food and delivery charges a platform would otherwise be taxing. DoorDash does collect and remit in the states that tax those charges.

Is Uber Eats a marketplace facilitator in Oregon?

Same answer as the other delivery platforms: with no general Oregon sales tax, Uber Eats collects no Oregon tax on the food and delivery charges it bills. Its facilitator status matters only in the states that impose a sales tax.

Does Shopify qualify as a marketplace facilitator?

Standard Shopify (your own standalone store) does NOT qualify anywhere — you are the seller of record. That distinction has no Oregon consequence, since Oregon imposes no general sales tax, but it decides who registers and collects in every state that does. Shopify Markets Pro, by contrast, acts as a marketplace facilitator in many states.

Oregon Marketplace Facilitator Sales Tax Rules — 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 marketplace-facilitated 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.

Marketplace Facilitator sales tax in other states

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

Frequently asked questions

Which marketplaces collect Oregon sales tax?: None, because there is none to collect. Oregon imposes no general sales tax in 2026, so no marketplace facilitator law applies to Oregon-destination orders and no platform collects Oregon sales tax on your behalf. 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.
Is Etsy a marketplace facilitator in Oregon?: The designation has no effect in Oregon: with no general sales tax, there is nothing for Etsy to collect or remit on Oregon orders. Etsy does collect as a marketplace facilitator in the states that impose a sales tax, and those facilitated sales can still matter when you test your own threshold there.
Is eBay a marketplace facilitator in Oregon?: Not in any operative sense — Oregon levies no general sales tax, so eBay collects nothing on orders delivered there. eBay is a registered facilitator in the sales-tax states, where it collects, files, and remits on its facilitated transactions.
Is DoorDash a marketplace facilitator in Oregon?: The question does not arise for Oregon orders, because Oregon has no general sales tax on the prepared food and delivery charges a platform would otherwise be taxing. DoorDash does collect and remit in the states that tax those charges.
Is Uber Eats a marketplace facilitator in Oregon?: Same answer as the other delivery platforms: with no general Oregon sales tax, Uber Eats collects no Oregon tax on the food and delivery charges it bills. Its facilitator status matters only in the states that impose a sales tax.
Does Shopify qualify as a marketplace facilitator?: Standard Shopify (your own standalone store) does NOT qualify anywhere — you are the seller of record. That distinction has no Oregon consequence, since Oregon imposes no general sales tax, but it decides who registers and collects in every state that does. Shopify Markets Pro, by contrast, acts as a marketplace facilitator in many states.

Sources

date_retrieved: 2026-06-24