Does Oregon Have Economic Nexus Rules?

Sovos
December 1, 2020

Following the South Dakota v. Wayfair, Inc. decision, the majority of states enacted legislation on how remote sellers and marketplace facilitators must collect and remit sales tax. However, Oregon has no economic nexus because it does not have a sales tax.

Enforcement date:
N/A

Sales/transactions threshold:
N/A

Measurement period:
N/A

Included transactions/sales:
N/A

When You Need to Register Once You Exceed the Threshold:
N/A

Summary: Oregon does not have a general sales or use/transaction tax. “The Wayfair decision does affect Oregon businesses selling products online to buyers in a state, such as South Dakota, that requires online retailers to collect sales tax,” according to the Oregon Department of Revenue. “These Oregon businesses will need to collect and pay sales taxes to the sales tax states, if they meet the requirements.

“If you are an Oregon online retailer with customers located in a state with sales tax, we recommend you contact the state directly or seek legal advice on how to proceed with collecting and remitting sales taxes to those states with a requirement to collect sales tax on online sales to consumers in their state.”

Even though Oregon currently has no economic nexus rules, remote sellers and marketplace facilitators should still ensure they stay current on all regulations to remain compliant.

Oregon Sales Tax Resources: Reach out to our team for more information on the Oregon economic nexus status. We also have an interactive sales tax nexus map with real-time updates on each state. 

Sign up for Email Updates

Stay up to date with the latest tax and compliance updates that may impact your business.

Author

Sovos

Sovos is a leading global provider of software that safeguards businesses from the burden and risk of modern transactional taxes. As VAT and sales and use tax go digital, businesses face increased risks, costs and complexity. The Sovos Intelligent Compliance Cloud is the first complete solution for modern tax, giving businesses a global solution for tax determination, e-invoicing compliance and tax reporting. Sovos supports more than 7,000 customers, including half of the Fortune 500, and integrates with a wide variety of business applications. The company has offices throughout North America, Latin America and Europe. Sovos is owned by London-based Hg. For more information visit www.sovos.com and follow us on LinkedIn and Twitter.
Share This Post

Latin America VAT & Fiscal Reporting
May 20, 2020
Sovos Acquires Taxweb, Extends Tax Determination Capabilities in World’s Most Challenging Compliance Landscape

Earlier this month Sovos announced its second acquisition of 2020, completing our solution for Brazil with an unparalleled offering that solves tax compliance in the place where it is most challenging to do so.  Too many companies doing business in Brazil have been burdened by managing multiple point solutions for continuous transaction controls (CTCs), tax […]

January 25, 2021
CJEU Rules on Conditions for VAT Refund

The Court of Justice of the European Union (CJEU) has ruled that Member States must accept, as formally submitted, VAT refund requests that contain invoice identifiers other than sequential invoice numbers. In case C-346/19 (Judgment of 17 December 2020), an Austrian taxpayer’s VAT Refund application was rejected by Germany’s Federal Central Tax Office, on the […]

ShipCompliant
January 25, 2021
6 Highlights from the 2021 Direct-to-Consumer Wine Shipping Report

This January, Sovos ShipCompliant released the 2021 Direct-to-Consumer (DtC) Wine Shipping Report with our partner, Wines Vines Analytics. This report features exclusive data and insights on the state of the industry not tracked or reported on anywhere else. With wine shipments to consumers reaching a record $3.7 billion in 2020, there has never been a […]

ShipCompliant
January 22, 2021
The Data: Wine DtC Shipments and Off-Premise Retail (December 2020 Special Report)

The wine market is in greater flux than ever as producers, retailers and consumers navigate the impacts of a global pandemic. Keeping a pulse on marketplace data has never been so important given these shifting dynamics. Nielsen is collaborating with Wines Vines Analytics and Sovos ShipCompliant to provide a much more comprehensive view of the […]

IPT
January 21, 2021
HMRC’s Second IPT Consultation – Response Deadline Fast Approaching

HMRC, the UK’s tax authority, is asking for responses to its Insurance Premium Tax: Administration and Unfair Outcomes Consultation, by 5 February 2021. The first consultation and call for evidence for Insurance Premium Tax (IPT) was back in 2019 and questions focused on the modernisation of IPT and efficiency improvements for businesses and HMRC. It […]

EMEA VAT & Fiscal Reporting
January 21, 2021
How Ireland’s VAT Regime is Changing

As a result of Brexit, COVID-19, and the Finance Act 2020, the VAT regime in Ireland has and will continue to undergo numerous changes. Highlights of these changes are outlined below. Postponed Accounting and Reporting Changes Beginning in January all taxpayers have the ability to apply postponed VAT accounting to their imports from outside the […]