Oregon Sales Tax Guide — No State Sales Tax (2026)

Last updated: 2026-03-27

What is the sales tax rate in Oregon?

How do you register to collect sales tax in Oregon?

How to register for sales tax in Oregon

Before you can collect sales tax, you need to register with the relevant local jurisdictions in Oregon. Here is the step-by-step process.

1. Oregon has no sales tax, so no sales tax registration is required
2. Register for the Oregon Corporate Activity Tax (CAT) if your business has more than $1 million in Oregon commercial activity
3. Obtain any required business licenses through the Oregon Secretary of State or local jurisdictions
4. If selling into other states, check those states' nexus rules to determine registration requirements

How to collect sales tax in Oregon

Oregon does not impose a state sales tax, but there are still important considerations for businesses operating in the state.

1. There is no sales tax to collect in Oregon
2. Do not charge customers any sales tax on transactions in Oregon
3. If your business has the Oregon CAT obligation, that is paid from your business revenue, not collected from customers
4. If selling into other states, you may need to collect their sales taxes based on nexus rules

How to file and remit sales tax in Oregon

Oregon has no state sales tax, so no state-level sales tax returns are required. However, there may be other filing obligations.

1. No sales tax filing is required in Oregon
2. If subject to the Corporate Activity Tax, file annually by April 15 (with quarterly estimated payments if over $5,000)
3. Keep all financial records for at least 3 years

What is exempt from Oregon sales tax?

Since Oregon has no state sales tax, general exemptions do not apply. However, related taxes may have their own exemptions.

• •Not applicable — Oregon has no sales tax
• •CAT exemptions exist for certain types of income (groceries, fuel, health care, etc.)

What is use tax in Oregon?

Oregon has no use tax because it has no sales tax. Goods purchased out of state for use in Oregon are not subject to any state consumption tax. However, if you sell goods to customers in other states, you may owe sales tax in those states based on their nexus requirements.

Does Oregon have marketplace facilitator rules?

Not applicable — Oregon has no sales tax, so there are no marketplace facilitator requirements. Businesses selling through marketplaces into other states should be aware that marketplace platforms may collect tax in states that require it.

What are the penalties for sales tax non-compliance in Oregon?

Oregon has no sales tax penalties since there is no sales tax. For the CAT, penalties include 5% of unpaid tax for late filing plus 20% for underpayment. Interest accrues on unpaid balances at the rate set by the Department of Revenue.

This is general information, not legal or tax advice. Tax rules change frequently — always verify with the official state agency. Sources: Oregon Department of Revenue.