Oregon sales tax rate in 2026
| State rate | 0% |
|---|
- No sales tax.
- Oregon is one of five states with no statewide sales tax, and its cities and counties do not charge a general sales tax either.
- Oregon has no use tax, so Oregon buyers do not owe tax on goods they buy from sellers in other states.
- Oregon sellers who ship to other states may still have to collect those states' sales tax once they pass each state's economic nexus threshold, often $100,000 of sales a year.
- Oregon taxes businesses through its Corporate Activity Tax instead: above $1 million of Oregon commercial activity, a business pays $250 plus 0.57% of the taxable amount over $1 million.
- Some specific taxes still apply, such as a 1.5% state lodging tax and a 0.5% privilege tax on new vehicles.
States with no statewide sales tax
Oregon is one of five states without a statewide sales tax. The others are Alaska, Delaware, Montana and New Hampshire.
Buying in Oregon does not always mean paying no tax. People who live in a state with sales tax and bring purchases home usually owe that state's use tax, at the same rate as its sales tax. Businesses based in Oregon that sell into other states may have to register and collect those states' sales tax once their sales there pass the state's threshold.
Selling in a state with no sales tax
Oregon does not charge a statewide sales tax, so most retail purchases there carry no state sales tax. Businesses selling to customers in other states may still have to collect those states' taxes, so the destination matters more than where you are based.
Selling to Oregon from another state
Since the 2018 South Dakota v. Wayfair decision, states can require out-of-state sellers to collect sales tax once their sales into the state pass an economic nexus threshold, even without a physical presence. Marketplaces such as Amazon and Etsy usually collect and pay the tax for sales made through them. Check the Oregon revenue department for the current threshold and registration steps.