Oregon Sales Tax Guide: 0% Rate & Rules
Oregon has no statewide sales tax, so the state rate is 0% (as of September 2026).
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What is the sales tax rate in Oregon?
Oregon has no statewide sales tax, so the state rate is 0% (as of September 2026).
Larger businesses owe Oregon's Corporate Activity Tax, a tax on the business rather than on customers.
Source: Kintsugi's rate table, updated monthly. Official source: Oregon DOR — Corporate Activity Tax.
Do I need an Oregon sales tax permit?
No. Oregon has no statewide sales tax to register for, collect or remit. Nexus and registration rules
Key Takeaways
Oregon has no state or local sales tax, so there is nothing to collect on sales into the state [1]. Oregon instead taxes businesses through the Corporate Activity Tax, a gross-receipts tax of $250 plus 0.57% on Oregon commercial activity above $1 million, and a narrow 0.5% vehicle privilege tax [2][4]. Because there is no sales tax, there is no economic nexus, no resale certificate, and no sales tax holiday, and SaaS, clothing, groceries, and digital goods are not subject to any Oregon sales tax [1]. Appeals of Oregon tax decisions go to the Oregon Tax Court Magistrate Division [3].
What is taxable in Oregon?
SaaS
N/A
Clothing
N/A
Groceries
N/A
Digital Goods
N/A
What are the sales tax rates in Oregon?
Oregon has no sales tax — not at the state level and not locally. Customers pay no sales tax on purchases anywhere in the state. Oregon instead raises revenue through income taxes and a Corporate Activity Tax on large businesses.
Component | Rate | Scope |
|---|---|---|
State sales tax | 0% | None |
Local sales tax | 0% | None |
Corporate Activity Tax (on business) | $250 + 0.57% | Commercial activity over $1M |
The Corporate Activity Tax is owed by the business on its own commercial activity and is not a sales tax charged to customers.
Cities and counties can't add one either, so the Portland sales tax rate is 0%, the same as everywhere else in Oregon.
Selling into other states? Use our US sales tax calculator to look up the combined rate for any US address.
What is the sales tax registration and nexus threshold in Oregon?
Because Oregon has no sales tax, there is no sales-tax economic nexus and no sales tax to register for, collect, or remit. Sellers shipping into Oregon owe no Oregon sales tax.
Businesses must register for the Corporate Activity Tax (CAT) within 30 days of exceeding $750,000 in Oregon commercial activity, though no CAT is owed until commercial activity exceeds $1 million. The CAT is a tax on the business's own activity, not a tax collected from customers.
What is the marketplace facilitator law in Oregon?
Oregon has no general statewide sales, use, or transaction tax, so there is no general marketplace-facilitator collection law for retail sales. The state's only marketplace-adjacent collection rule applies to transient lodging: under ORS 320.300-320.308, a "transient lodging intermediary" (including online travel companies) that charges for or collects payment for occupancy must collect and remit the state's transient lodging tax, currently 1.5% of the amount charged for occupancy, rising to 2.75% for stays ending on or after January 1, 2027. Transient lodging intermediaries must register and file quarterly returns with the Department of Revenue. This is a sector-specific lodging tax rule, not a general marketplace sales-tax collection statute.[5]
What are the sales tax filing frequencies and deadlines in Oregon?
There is no sales tax return to file in Oregon. Businesses subject to the Corporate Activity Tax file annually with the Oregon Department of Revenue and may owe quarterly estimated payments.
What is exempt from sales tax in Oregon?
There is no sales tax in Oregon, so exemption questions do not apply to customers. SaaS, software, and digital products are not subject to any Oregon sales tax. A seller's Oregon receipts may still count toward the Corporate Activity Tax threshold.
How do resale and exemption certificates work in Oregon?
Oregon has no general sales or use tax, and no sales tax exemption certificate [6]. The Department of Revenue does offer an Oregon Business Registry Resale Certificate for Oregon businesses buying goods to resell from out-of-state sellers, who don't have to accept it [6].
What are the sales tax penalties in Oregon?
There are no sales tax penalties in Oregon because there is no sales tax. Late Corporate Activity Tax filings carry their own penalties and interest under Department of Revenue rules.
How do sales tax audits and appeals work in Oregon?
Oregon has no sales tax to appeal. For other Oregon taxes, you file a written objection with the Department of Revenue and can appeal to the Oregon Tax Court Magistrate Division [3].
Sources
[3] Oregon DOR — Appeals (Oregon Tax Court Magistrate Division)
[6] Oregon DOR — Sales Tax (no general sales or use tax; resale certificate)
Verified July 2026 against Oregon Department of Revenue published guidance.
More Oregon sales tax topics
Guides and tools for specific Oregon sales tax questions.
Oregon city sales tax rates
The combined state and local rate for each city, with a rate for every ZIP code.
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This is an estimate based on location alone. The tax you owe also depends on what you sell, who you sell to and the exact delivery address. If you intend to rely on these rates, use the Kintsugi platform (opens in a new tab).