Oregon Sales Tax Guide (2026)

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.

The Corporate Activity Tax is owed by the business on its own commercial activity and is not a sales tax charged to customers.

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.

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]

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.

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.

Oregon does not issue sales tax resale or exemption certificates because it has no sales tax [1].

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.

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].

• [1] Oregon DOR — Businesses (no sales tax)

• [2] Oregon DOR — Corporate Activity Tax

• [3] Oregon DOR — Appeals (Oregon Tax Court Magistrate Division)

• [4] Oregon DOR — Vehicle Privilege and Use Taxes

• [5] Oregon Department of Revenue — Transient Lodging Tax

Verified July 2026 against Oregon Department of Revenue published guidance.

• Does Oregon Have Sales Tax on Clothing? A Guide for Businesses
• Oregon Sales Tax Exemption: A Complete Guide for Businesses