Oregon Sales Tax Guide & Nexus Calculator (2026)

Oregon is one of five US states with no sales tax. There is no state or local sales tax, no economic nexus threshold, and no registration or filing requirement for remote sellers. Sales of any type to Oregon customers carry no sales tax obligation.

Quick Reference

Criterion	Detail
State Rate	None (no sales tax)
Economic Nexus Threshold	N/A
Transaction Threshold	N/A
Digital Goods / SaaS	N/A (no sales tax)
Filing Frequency	N/A
SST Member	No
Other Taxes	Corporate Activity Tax (CAT) on large businesses

No Sales Tax in Oregon

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Gross Revenue (USD)

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Total Transactions (not required)

No Statewide Sales TaxOregon

This state does not impose a statewide sales tax. Remote sellers have no state-level obligation here.

For informational purposes only · Not legal or tax advice · Consult a licensed tax professional · Rules as of 2026

Oregon imposes no state or local sales tax and no use tax. There is no requirement to:

• Register with any Oregon tax authority for sales tax
• Collect any sales tax from Oregon customers
• File any sales tax returns

This applies to all transaction types: physical goods, digital products, SaaS, services, and any other category.

Oregon is one of the five no-tax states: Alaska (no state tax; local jurisdictions apply), Delaware, Montana, New Hampshire, and Oregon.

No Local Sales Taxes Either

Oregon prohibits local sales taxes statewide. No county, city, or district in Oregon can impose a sales tax. Zero sales tax obligation at every level for every type of sale.

Corporate Activity Tax (CAT)

Oregon enacted a Corporate Activity Tax (CAT) effective January 1, 2020. The CAT is a business privilege tax on commercial activity in Oregon:

• Applies to businesses with Oregon commercial activity exceeding $750,000 per year
• Rate: 0.57% on the amount over $1 million, with a $250 minimum
• Applies to businesses with substantial nexus in Oregon — which includes economic presence

Key clarification: The CAT is not a sales tax. It is not charged to consumers, does not appear on invoices, and functions differently from sales tax. However, remote sellers who cross $750,000 in Oregon commercial activity should evaluate whether CAT obligations apply.

For most e-commerce sellers, the CAT does not affect day-to-day operations the same way sales tax does, but it is a real compliance consideration for sellers with significant Oregon revenue.

What Oregon Does Have

Oregon relies on income taxes rather than consumption taxes:

• Personal income tax: 4.75%–9.9% tiered rate (one of the highest in the US)
• Corporate income tax: Minimum $150 + 6.6%–7.6% on Oregon income
• Corporate Activity Tax (CAT): See above
• Property tax: Administered at the county level

Remote sellers with no Oregon physical presence are generally not subject to Oregon income taxes on their Oregon sales — though significant physical presence or business activity in Oregon could change this analysis.

Implications for Your Compliance Profile

When tracking economic nexus across all 50 states:

• Mark Oregon as exempt from all sales tax obligations
• No threshold to monitor
• No registration to obtain
• No tax collection to configure for Oregon orders
• No sales tax returns to file

If your Oregon revenue is approaching or exceeding $750,000, separately evaluate CAT obligations with an Oregon tax professional.

Related Guides

• US Sales Tax Overview
• State Sales Tax Index — All 50 States
• Foreign Sellers Guide to US Sales Tax
• US Sales Tax Compliance Checklist