Oregon Sales Tax Calculator
Oregon has no state sales tax. However, some local areas may impose their own sales taxes.
Clackamas
Total Amount
$100.00
$100.00 + $0.00 tax
Tax Components
No sales tax applies!
Oregon has no state sales tax.
Oregon Sales Tax Highlights
Oregon has NO sales tax
One of 5 states with no sales tax
Popular shopping destination
No local sales taxes either
Oregon Sales Tax FAQ
Does Oregon have sales tax?
No, Oregon has no state or local sales tax, making it a popular shopping destination for visitors from other states.
Oregon Sales Tax Rate Structure in 2026
Oregon is one of five U.S. states with absolutely no sales tax — neither at the state nor local level. Unlike Alaska and Montana, which allow limited local sales or resort taxes, Oregon prohibits all forms of general sales tax. The combined rate is 0% everywhere in the state.
| Tax Component | Rate | Notes |
|---|---|---|
| State sales tax | 0% | Constitutionally prohibited since voter rejection |
| Local sales tax | 0% | Not authorized |
| Combined rate | 0% | Applies to all purchases statewide |
Oregon voters have rejected sales tax proposals nine times since 1933. The state relies on income taxes as its primary revenue source, with a top marginal rate among the highest in the nation. Oregon also collects corporate excise taxes and property taxes.
Portland and the surrounding metro area levy a Metro Supportive Housing Services Tax and Multnomah County Preschool for All Tax, but these are income taxes on high earners — not sales taxes.
Tax-Exempt Items and Special Rules in Oregon
With no sales tax, every category of goods and services is effectively exempt. There is no need for item-specific exemptions. This applies to all purchases: groceries, clothing, prescription drugs, electronics, vehicles, and more.
| Category | Sales Tax Status | Notes |
|---|---|---|
| Groceries | No tax | No sales tax on any food |
| Clothing | No tax | No sales tax on apparel |
| Prescription drugs | No tax | No sales tax on medications |
| Electronics | No tax | Popular for cross-border shoppers |
| Vehicles | No tax | No sales tax at purchase; Oregon has a vehicle use tax for new residents |
| Restaurant meals | No tax | No sales tax on food service |
Oregon is a major shopping destination for residents of neighboring Washington state (which has a 6.5% base sales tax and no income tax), since cross-border purchases in Oregon are sales-tax-free.
Filing and Compliance for Oregon Sales Tax
Because Oregon has no sales tax, businesses have no sales tax filing obligations. There is no seller's permit for sales tax, no sales tax return, and no economic nexus threshold for sales tax purposes.
Oregon-based businesses selling to other states must still comply with those states' economic nexus laws. If an Oregon seller ships more than $100,000 in goods to buyers in Washington, California, or any other state with economic nexus rules, the seller must register and collect that state's sales tax.
| Filing Requirement | Details |
|---|---|
| State sales tax return | Not required (no sales tax) |
| Local sales tax return | Not required (no local sales tax) |
| Economic nexus threshold | N/A (no sales tax) |
| Administering agency | Oregon Department of Revenue (income tax only) |
Oregon does impose a 0.5% statewide transit tax on wages (not retail sales), administered by the Oregon Department of Revenue. This is sometimes confused with a sales tax, but it applies to payroll, not purchases.
Related Calculators
Official References
This calculator uses current sales tax rates based on official sources:
- Oregon DOR
Oregon tax authority (no sales tax)
Tax rates are updated regularly but may change. Always verify current rates with local tax authorities for official transactions.