State Guides / Oregon

Oregon Sales Tax Guide for E-commerce Sellers

Oregon has no statewide sales tax. Here is what that means for economic nexus, marketplaces and your other states.

Last verified: Aug 2026 · Authority: Oregon Department of Revenue
OREGON AT A GLANCE
Sales taxNone
Local taxesNone
Nexus thresholdn/a
AuthorityDOR
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No statewide sales tax

Oregon has no state or local sales tax (a small vehicle privilege tax and lodging taxes exist).

Orders shipped to Oregon customers carry no sales tax and don't need to be reported to Oregon. They still count as sales in your books, and if you ship from a Oregon location you may have physical nexus elsewhere through inventory or employees.

Economic nexus

Oregon has no economic nexus rule for sales tax because there is no sales tax to collect. SalesTax50 lists it under No sales tax on your Nexus page so it never shows as an obligation.

Marketplaces

Amazon, Walmart, eBay and TikTok Shop don't collect tax on orders shipped into Oregon either — buyers there simply pay no sales tax.

FAQ

Do I still need SalesTax50 for Oregon?
Only for monitoring — Oregon orders show on your Nexus page as “No sales tax”. Your obligations are in the other states you ship to.
This guide is general information for e-commerce sellers, not tax advice. Rates, thresholds and due dates change — confirm with Oregon Department of Revenue before relying on them.

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