Oregon Sales Tax Guide for Small Businesses
Everything you need to know about sales tax in Oregon — rates, deadlines, exemptions, and how to stay compliant without the headache.
Last updated March 2026
Oregon has no state sales tax.
Oregon has no state or local sales tax. However, some localities levy specific taxes, and there is a statewide 0.1% Corporate Activity Tax on commercial activity over $1 million.
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Additional Notes
- • No general sales tax, but Oregon levies a Corporate Activity Tax (CAT) on businesses with over $1 million in commercial activity