This blog was last updated on July 1, 2026
Does Oregon Have Sales Tax?
No, Oregon does not impose a statewide sales and use tax, and local jurisdictions are not permitted to levy local sales taxes. As a result, sales tax in Oregon is generally not collected on retail transactions.
Although businesses do not need to calculate Oregon sales tax rates, they should still understand other Oregon tax requirements that may apply depending on their business activities.
What’s Taxable in Oregon?
Because Oregon does not impose a statewide sales and use tax, retail sales of goods and services are generally not subject to sales tax.
However, businesses should be aware that Oregon tax laws authorize certain industry-specific taxes, excise taxes and regulatory fees that may apply depending on the products sold or the nature of the business.
Oregon Tax Exemptions
Because Oregon does not impose a statewide sales tax, there are no Oregon sales tax nexus requirements and businesses are not required to register to collect sales tax based solely on sales into Oregon.
How to Claim Sales Tax Exemption in Oregon
Oregon does not impose a sales and use tax, therefore, there are NO Sales Tax Exemption Certificates available.
Oregon Filing and Remittance Requirements
Although Oregon does not require Oregon sales tax filing, businesses may still be responsible for filing other state taxes depending on their activities.
The state offers e-filing through Oregon Revenue Online.
Businesses should consult the Oregon Department of Revenue to determine which taxes, registrations or filings apply to their operations.
Frequently Asked Questions
Does Oregon have sales tax holidays?
No, Oregon does not currently offer sales tax holidays
Are there any special point of sale fees in Oregon?
Oregon imposes the following point of sale fees:
- E911/E988 – E911 and E988 Tax
- Paint Care – Oregon PaintCare
- Bicycle Fee – Bicycle Excise Tax
- Mattress Fee – Mattress Recycling Program
Does Oregon apply sales tax to shipping charges?
No, Oregon does not apply sales tax to shipping charges as there is no statewide sales tax.
Are there any specific tax rules should follow when selling in/ to Oregon?
Oregon does not require businesses to obtain an Oregon sales tax license because the state does not impose a statewide sales and use tax.
Businesses may still need to register with the Oregon Department of Revenue for other tax programs depending on their business activities.
More information is available through:
Registering your business with Oregon tax programs
Additional Resources
For more information on U.S. sales tax compliance across all 50 states, check out our:
While Oregon’s lack of a statewide sales tax simplifies one aspect of compliance, businesses operating across multiple states must still manage a complex patchwork of tax obligations elsewhere.
Sovos helps organizations automate tax determination, filing and reporting across every jurisdiction where sales tax applies, allowing your team to stay compliant without slowing growth. Learn more