Do I charge Oregon sales tax on Shopify orders in 2026?

No. Oregon has no general state or local sales tax in 2026, so you do not enable OR tax collection in Shopify, and no threshold applies to your Oregon-destination orders. 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 Shopify a marketplace facilitator in Oregon?

The question does not arise in Oregon, because there is no general sales tax for any party to collect. Note that Shopify's core storefront is not a marketplace facilitator anywhere — you are the seller of record in every state where you do owe tax.

Should I still enable OR in my Shopify tax settings?

No. Enabling OR would make Shopify charge your Oregon buyers tax that Oregon does not impose, which you would then be holding without a return to remit it on. Leave it off.

Does a Oregon warehouse create Shopify sales tax duties?

Not in Oregon itself — there is no OR sales tax to collect, so inventory stored there triggers no Oregon registration. Inventory in other states is a different matter and commonly creates physical nexus there.

Oregon Shopify 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 Shopify orders shipped 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.

Shopify sales tax in other states

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

Frequently asked questions

Do I charge Oregon sales tax on Shopify orders in 2026?: No. Oregon has no general state or local sales tax in 2026, so you do not enable OR tax collection in Shopify, and no threshold applies to your Oregon-destination orders. 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 Shopify a marketplace facilitator in Oregon?: The question does not arise in Oregon, because there is no general sales tax for any party to collect. Note that Shopify's core storefront is not a marketplace facilitator anywhere — you are the seller of record in every state where you do owe tax.
Should I still enable OR in my Shopify tax settings?: No. Enabling OR would make Shopify charge your Oregon buyers tax that Oregon does not impose, which you would then be holding without a return to remit it on. Leave it off.
Does a Oregon warehouse create Shopify sales tax duties?: Not in Oregon itself — there is no OR sales tax to collect, so inventory stored there triggers no Oregon registration. Inventory in other states is a different matter and commonly creates physical nexus there.

Sources

date_retrieved: 2026-06-24