This blog was last updated on August 28, 2026

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:
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Sales/transactions threshold:
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Measurement period:
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Included transactions/sales:
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When You Need to Register Once You Exceed the Threshold:
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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.