Sales Tax Questions
Beginner Deep Guide

Sales Tax in Oregon: A Complete Guide for Ecommerce Sellers

⚡ TL;DR

Oregon has no sales tax at any level — no state, county, or city sales tax. Sellers shipping to Oregon addresses collect nothing, file nothing, and need no sales tax registration. Oregon customers cannot be charged sales tax.

Oregon is one of five US states with no sales tax. Sellers have no collection, registration, or filing obligations in Oregon for sales tax purposes. Oregon customers cannot be charged sales tax. This guide is intentionally brief: the absence of a sales tax makes Oregon one of the simplest states for ecommerce compliance.

Quick reference

Sales taxNone
Economic nexusNot applicable, no sales tax
State sales tax rate0%
Combined rate0%
SST memberNo
Registration requiredNo

No sales tax

Oregon does not have a state sales tax, and Oregon does not allow counties or cities to levy local sales taxes. There is no transaction-level tax on retail sales in Oregon.

For ecommerce sellers, this means:

  • No registration required for sales tax purposes
  • No sales tax collected on Oregon orders
  • No returns to file
  • No remittance to ODOR for sales tax

The five no-sales-tax states

Oregon is one of five states with no general sales tax:

  • Oregon
  • Montana
  • New Hampshire
  • Delaware
  • Alaska (no state sales tax, but some localities levy local taxes)

Sellers with nexus in these states have no sales tax compliance obligations, registration, collection, filing, and remittance are all inapplicable.

Corporate Activity Tax (CAT)

Oregon does have a Corporate Activity Tax (CAT), enacted in 2020, which applies to businesses with Oregon-sourced gross receipts above $1 million. The CAT is a business-level tax paid by the seller, it is not a transaction tax collected from customers and does not function like a sales tax.

The CAT rate is $250 plus 0.57% of Oregon commercial activity over $1 million. For most ecommerce sellers, the CAT is not a significant factor unless the seller has very high Oregon-sourced revenue.

The CAT is not a sales tax. Do not collect it from customers.

Oregon customers and cross-border shopping

Oregon’s lack of sales tax makes it a popular shopping destination for residents of neighboring states, particularly Washington, where combined rates reach 10%+. This cross-border dynamic does not affect ecommerce sellers: Oregon deliveries are zero-rated regardless of where the customer lives.

Practical implications

No Oregon address in your tax configuration should ever generate a tax charge. If your ecommerce platform or tax calculation engine is charging tax on Oregon delivery addresses, that is a configuration error. Oregon orders should always calculate at 0%.

No nexus tracking needed for Oregon. Economic nexus rules do not apply because there is no tax to trigger. Oregon transactions do not count toward nexus thresholds in other states.

Frequently asked questions

Does Oregon have a sales tax?
No. Oregon has no sales tax, no state sales tax and no county or city sales taxes. Sellers shipping goods to Oregon addresses owe no sales tax on those transactions. Oregon is one of five US states with no sales tax, along with Montana, New Hampshire, Delaware, and Alaska (which has no state tax but allows local taxes).
Do I need to register in Oregon for sales tax purposes?
No. There is no sales tax registration requirement in Oregon because there is no sales tax. Sellers do not collect, file, or remit any sales tax on Oregon transactions regardless of their sales volume into the state.
Does Oregon have any taxes that function like a sales tax?
Oregon does not have a general sales tax. Oregon does have a Corporate Activity Tax (CAT), which is a gross receipts tax on businesses with more than $1 million in Oregon-sourced gross receipts. The CAT applies to businesses with significant Oregon commercial activity but is not a transaction-level tax collected from customers, it is a business tax paid by the seller. For most ecommerce sellers, the CAT is not relevant unless they have substantial Oregon-sourced revenue.
Can I charge Oregon customers sales tax?
No. Sellers cannot charge Oregon customers sales tax on purchases delivered to Oregon addresses. Because Oregon has no sales tax, charging tax would be collecting money the seller has no authority to collect and no obligation to remit. Do not apply sales tax to Oregon delivery addresses.

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