Oregon Sales Tax

Oregon Sales Tax Guide (2026)

Oregon charges no statewide sales tax and no local sales tax anywhere in the state. Selling into Oregon still creates obligations, though, and the Corporate Activity Tax is the one that catches businesses out.[1]

5 min read • Reviewed by Tax Advisory Team • Verified • Sources: OR DOR & ORS
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Quick Facts

Sales Tax at a Glance

State sales tax
None [1]
Local sales tax
None, statewide [1]
Business-level tax
Corporate Activity Tax [2]
CAT rate
0.57% above $1m [2]
CAT registration trigger
$750k of activity [2]
CAT sourcing
Market-based [3]
New vehicle tax
0.5% [4]
State lodging tax
1.5% [5]
Upcoming change
Lodging 2.75%, 1/1/27 [5]
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The state lodging tax rises to 2.75% on January 1, 2027

Oregon’s transient lodging tax goes from 1.5% to 2.75%, and the additional 1.25 points must be itemised separately on guest receipts as a nature conservation fee.[5] The taxes Oregon does levy are narrow but they do move:

Lodging 1.5% → 2.75% Separate line on receipts Transit tax stays at 0.1% Measure 120 failed in May 2026 Oral nicotine tax added 1/1/26 CAT unchanged
A common misreading: the statewide transit tax was not raised to 0.2%. The increase was referred to voters as Measure 120 and failed at the May 2026 primary, so the rate has stayed at 0.1% throughout 2026.[6]
Estimate

Oregon tax calculator

Oregon · no general sales tax
A normal retail purchase carries no Oregon tax at all.
Rate applied–
Estimated Oregon tax–
Total with tax–

The default is 0% because Oregon has no general sales tax. The other presets are Oregon’s narrow transaction taxes.[1] For the Corporate Activity Tax, which is business-level rather than per sale, talk to CrownGlobe.

Rates & Registration

What Oregon charges instead

Oregon transaction taxes

General sales taxNone
New vehicle privilege / use0.5%
State transient lodging1.5%
Recreational marijuana17% state
New bicycles $200+$15 flat

Cities may add a local marijuana tax of up to 3%, local lodging add-ons, and in a few towns a prepared-food tax, so a handful of Oregon purchases do carry local tax.[7]

Who must register

There is no sales tax permit in Oregon. The registration that matters is the Corporate Activity Tax: any business must register within 30 days of passing $750,000 of Oregon commercial activity in a calendar year, even if it ends up owing nothing.[2]

The CAT is not a sales tax: it is $250 plus 0.57% of Oregon commercial activity above $1m, after subtracting 35% of cost inputs or labour, and it can apply to an unprofitable business.[2]

Compliance

Sales Tax Registration and Filing

No sales tax permit exists. CAT registration is the obligation to watch.

How to register

  • Measure Oregon activity→
  • Pass $750k→
  • Register in 30 days→
  • Revenue Online→
  • File annually

CAT nexus is deliberately not a bright-line test. Oregon applies a facts-and-circumstances standard where significant economic presence alone can be enough.[3]

Filing & due dates

TaxFrequencyDue
Corporate Activity TaxAnnualApr 15
CAT estimated paymentsQuarterly if $5,000+Apr / Jul / Oct / Jan 31
Lodging, bicycle & vehicleQuarterlyMonth-end after quarter

Late payment costs 5%, rising by a further 20% if the return is more than three months late, capped at 100% of the tax.[2] Interest runs at 8% for the first 60 days and 12% after.[8]

Pricing

Sales Tax & Nexus Pricing

Multi Tax Filing – $50 Per State/Month

Service What’s Included
Multi-state registration Nexus tracking, permit setup, and state agency coordination.
Monthly filing Sales tax returns filed in every registered state.
Exemption & audit support Certificate handling and notice response.
Get Started with Multi-State Filing
Taxability

Taxable vs. exempt

Almost nothing sold at retail in Oregon is taxed. The exceptions are a short, specific statutory list.[1]

Narrow Oregon taxes that do apply

  • New vehicles under 7,500 milesORS 320.405
  • New bicycles priced $200 or moreORS 320.400
  • Lodging stays under 30 daysORS 320.305
  • Recreational marijuana17% state
  • Cigarettes, $3.33 per packExcise
  • Business activity above $1mORS 317A

Carries no Oregon sales tax

  • Clothing, electronics & furnitureNo sales tax
  • Groceries & restaurant mealsNo sales tax
  • Prescription & OTC medicinesNo sales tax
  • SaaS, software & digital goodsNo sales tax
  • Shipping & delivery chargesNo sales tax
  • Used vehicles & bikes under $200Outside the tax
Worth flagging: having no sales tax does not mean no Oregon filing. A business over $750,000 of Oregon commercial activity must register for the CAT within 30 days, and out-of-state sellers can hit that threshold without any physical presence in the state.[3]
Reference

Glossary of key terms

Corporate Activity Tax
Oregon’s business-level tax on commercial activity above $1m, charged at 0.57%.
Commercial activity
Total Oregon receipts used as the CAT base, before the 35% subtraction.
Substantial nexus
Oregon’s facts-and-circumstances CAT test, which needs no physical presence.
Market-based sourcing
Receipts are sourced to Oregon by where the customer receives the benefit.
Transient lodging tax
A state tax on stays under 30 days, collected by providers and booking platforms.
Resale certificate
Oregon issues a courtesy certificate for buyers dealing with out-of-state sellers.
FAQ

Sales Tax FAQs

No. Oregon levies no statewide general sales or use tax, and no Oregon city or county has authority to impose a general local sales tax either.

Not quite. Any business passing $750,000 of Oregon commercial activity in a calendar year must register for the Corporate Activity Tax within 30 days, and tax is owed above $1m.

$250 plus 0.57% of Oregon commercial activity above $1m, after subtracting 35% of the greater of cost inputs or labour costs. Nothing is owed at or below $1m.

There is no Oregon sales tax on SaaS, software or digital goods. Those receipts can still count toward your Corporate Activity Tax base if you have Oregon nexus.

A short list: new vehicles at 0.5%, new bicycles at $200 or more at a flat $15, lodging under 30 days at 1.5%, recreational marijuana at 17%, and tobacco products.

Oregon has no resale exemption system because there is no sales tax. The DOR does publish a courtesy resale certificate you can offer to out-of-state sellers who ask for one.

Verification

Sources & methodology

  1. OR DOR – Sales Tax in Oregon
  2. OR DOR – Corporate Activity Tax
  3. OAR 150-317-1010 – CAT Substantial Nexus
  4. OR DOR – Vehicle Privilege & Use Taxes
  5. OR DOR – Transient Lodging Tax
  6. OR DOR – Statewide Transit Tax
  7. OR DOR – Marijuana Tax
  8. OR DOR – 2026 Interest Rates (PDF)
  9. OR DOR – Bicycle Excise Tax
  10. OR DOR – Tax Calendar
  11. ORS Chapter 317A – Corporate Activity Tax
  12. ORS Chapter 320 – Excise Taxes
  13. OR DOR – Cigarette Tax
  14. OR DOR – Tobacco Products Tax
Methodology: Every figure is checked against the Oregon Department of Revenue or the Oregon Revised Statutes directly, never copied from a third-party guide. Oregon’s narrow transaction taxes change by legislation and ballot measure, so this page is reviewed each session.
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