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Oregon Sales Tax

On this page you will find handy sales and use tax information about Oregon.

How to use this page:

We’ve pulled in the information from all our Charts for a consolidated view by state.  Here you can see the sales tax rates and if the state has remote seller nexus rules. You can also see any sales tax holidays or amnesty programs that may exist, though these do not apply to all states.

Below the chart you can find any News & Tip item we have published that relates to Oregon that you can filter by topic. This will help you get informed on current and past legislation that has passed in the state.

State Sales Tax Rates
State Rate

0.000%
Range of Local Rates

0%
Local Rates Apply to Use Tax

N/A
Administration Information
Streamlined Sales Tax Status

N/A
NUMBER OF TAXING AUTHORITIES

0 Sales Tax Jurisdictions

HOME RULE AUTHORITIES

N/A
Sales Tax Sourcing (Intrastate)

N/A
Sales Tax Return Due Date

N/A
Exemption Information
RESALE CERTIFICATE
TYPES OF EXEMPTIONS
State Links
State Tax Web Page

Oregon Department of Revenue
Rate Look-Up Page
Registration Link
History & Fun Facts
HISTORY

  • The state of Oregon has never imposed a general sales or use tax. The state legislature has submitted measures to voters that would levy a sales tax but it has never been approved.
  • Oregon does have a vehicle use tax that applies to new vehicles purchased out-of-state and applies excise taxes to products such as cigarettes and marijuana.
FUN FACTS
  • The city of Ashland, Oregon is the only jurisdiction in the state to impose a sales tax. Ashland levies a food and beverage tax and it is the only one of its kind in the state, effective since July 1, 1993.
  • Over 50% of Oregon’s state revenue is from taxes. Personal income, corporate excise, and property tax.

Oregon Introduces Legislation to Impose Sales Tax.

On January 25, 2005 the Oregon Senate introduced Senate Bill 382 under which Oregon retailers would be required to collect and remit sales tax on all sales of tangible personal property. If enacted, S.B. 382 would grant the Department authority…

Oregon sales tax.

A general sales and use tax on the sale or use of tangible personal property has been introduced in Oregon as part of new legislation. The legislation also proposes the enacting of the Uniform (Simplified) Sales and Use Tax Administration…