Impuesto sobre las ventas de Oregón para empresas

Oregon is famous for its tax-free shopping, but for business owners, the reality is a bit more nuanced. While the state is one of the five in the U.S. without a general sales tax, there are still specific local taxes, excise taxes, and the Corporate Activity Tax (CAT) that you must navigate to stay compliant.

This guide simplifies Oregon’s unique tax landscape so you can focus on growing your business rather than muddling through state statutes.

What is the Oregon sales tax?

Technically, there is no statewide general sales tax in Oregon. This means that for the vast majority of retail transactions, the state tax rate is 0%.

Unlike most states, Oregon does not allow most local jurisdictions to impose their own general sales taxes, either. However, there are a few notable exceptions for specific products like prepared food, lodging, and marijuana.

Local rate examples

Even in the state’s largest cities, the general sales tax is 0%. Take care to track specific local taxes, however.

How to calculate Oregon sales tax?

For most items, the calculation is simple: Price × 0.00 = $0.00.

However, if you are a restaurant owner in a city like Ashland or Yachats, or if you sell vehicles or marijuana, you will need to calculate specific excise taxes. For example, in Ashland, you would apply a 5% tax to prepared food and non-alcoholic beverages.

Utilice nuestra calculadora de impuestos sobre las ventas

Many businesses, including restaurants, boutiques, and service providers, prefer displaying “all-in” pricing to keep things simple for their customers. Our calculadora de impuesto sobre las ventas inverso helps you work backward from a final “all-in” price to determine the exact pre-tax amount needed for your POS system.

How it works: Simply enter your tax rate and desired final price. The calculator automatically determines:

• Pre-Tax Breakdown: Instantly find the base price of any item to enter into your POS system.
• The Tax Portion: The specific breakdown of state and local taxes.

Ejemplo: To hit a total of $10.00 at a 5% tax rate, your pre-tax price is $9.52. Enter this into your system to ensure your tax-included price stays exactly where you want it.

What is subject to sales tax in Oregon?

While there is no “general” sales tax, the state imposes excise taxes on specific categories:

• Tobacco and Inhalant Products: Various rates apply to cigarettes, cigars, and vaping products.
• Marijuana: A 17% state tax (plus up to 3% local tax in some cities).
• Lodging: A statewide tax on hotels, motels, and short-term rentals.
• New Vehicles: A 0.5% “Privilege Tax” on the retail price of new vehicles sold in Oregon.
• Bicycles: A flat $15 excise tax on new adult bicycles costing $200 or more.

Does Oregon charge sales tax on services?

No, Oregon does not impose a sales tax on professional or personal services. However, service-based businesses with high gross receipts may still be subject to the Corporate Activity Tax (CAT) if their Oregon-sourced commercial activity exceeds $1 million.

Oregon sales tax on food

For most businesses, food is not taxed at the state level. Groceries are not taxed anywhere in the state. 

For restaurant and coffee shop owners, the rules change depending on your location. While Oregon is the proud home of coffee giants like Dutch Bros, small local roasters and cafes must stay vigilant about “patchwork” local taxes. For example, the City of Ashland imposes a 5% Food & Beverage Tax on all prepared food and non-alcoholic beverages, including that morning latte or espresso. If you operate in these areas, you are responsible for collecting this at the point of sale and remitting it to the local government.

How DAVO supports Oregon food and beverage businesses

Managing a local 5% tax in one city while having 0% in another can be an administrative headache. This is where DAVO by Avalara steps in to act as your “silent partner.”

• Automated Daily Collection: DAVO integrates directly with your punto de venta (like Toast, Clover, or Square). Every time you sell a cup of coffee in a taxed jurisdiction, DAVO automatically sets aside that 5% in a secure account.
• Seamless Filing and Payment: When the city or state filing deadline hits, DAVO automatically files the paperwork and pays the amount due in full and on time.
• Administrative Credits: In cities like Ashland, businesses are often allowed to retain a small percentage (e.g., 5% of the tax collected) to cover accounting expenses. DAVO helps ensure you are filing correctly to keep these allowances, which can help offset the cost of the service.

Whether you’re running a single coffee kiosk or a growing chain of bistros, DAVO ensures that local taxes don’t slow down your grind.

What is exempt from sales tax in Oregon?

Since the general rate is 0%, almost everything is “exempt.” However, Oregon businesses often need to provide an Oregon Resale Certificate (Form 150-800-002) when purchasing inventory from wholesalers in otro states. This proves to the out-of-state vendor that you intend to resell the items and should not be charged that state’s sales tax.

How to manage tax-exempt sales in Oregon?

Managing exemptions in Oregon is primarily about documentation for out-of-state transactions. For example, if you buy goods from a state like Washington or California to sell in Oregon, keep a digital copy of your Oregon Business Registry or your completed Resale Certificate.

Oregon sales tax holiday

Because Oregon has a year-round 0% sales tax rate, it does not hold or require a “Sales Tax Holiday.” For Oregonians, every day is a tax holiday compared to neighboring states.

How to register for an Oregon sales tax license?

Since there is no general sales tax, there is no “Sales Tax License.” Instead, you may need to register for specific tax programs via Revenue Online:

1. CAT Registration: Required if your Oregon commercial activity exceeds $750,000.
2. Statewide Lodging Tax: If you provide temporary lodging.
3. Combined Employer’s Registration: If you have employees.

How to file and pay Oregon sales tax?

For the specific excise taxes (like lodging or marijuana) and the CAT:

• Filing: Most filings are handled through the Oregon Department of Revenue’s Revenue Online portal.
• Pago: Payments can be made via Electronic Funds Transfer (EFT) or credit card through the same portal.

Please note: If you can’t pay your balance in full, you need to set up a payment plan. If you don’t, the state may send your case for collection.

How to pay food and beverage tax in Oregon

Some cities, like Ashland, Cannon Beach, and Yachats, impose local food and beverage taxes. Filing policies vary.

Ashland y Yachats, for example, offer online filing and payment options. Meanwhile, Cannon Beach requires paper filing by mail. Make sure to verify tax return rates and filing deadlines on the city government websites where your business operates.

DAVO can help with the filing and payment paperwork. Once you complete your one-time setup of state and local tax rates, we’ll take care of the rest. DAVO will automatically set aside the exact amount of sales tax you collect daily. Then, whenever your sales tax is due, DAVO will automatically file and pay your taxes with the state.

Oregon sales tax due dates

Excise taxes and the CAT have specific quarterly or annual due dates.

Many states offer a “collection allowance” (a discount for filing on time). While Oregon’s 0% rate means no state-level collection allowance exists, businesses operating in multiple states can find significant savings here. DAVO users often find that these on-time filing discounts in other states cover the entire cost of the software.

What is the Oregon sales tax late payment penalty?

Failure to file or pay specific taxes, like the CAT or lodging tax, results in:

• Original Delinquency: A 5% penalty of the unpaid tax.
• Extended Delinquency: If the tax isn’t paid within four months, an additional 20% penalty is applied.
• Interés: Variable interest rates are added to the total balance for every day the payment is late.
  • Interest increases by one-third of 1 percent per month, up to 4 percent yearly, on delinquencies in certain situations. See the Oregon DOR site for more information.

Food and beverage tax payment penalties

On top of state tax late payment penalties, some cities also issue their own penalties. For example, under Ashland Municipal Code 4.34.060:

• The city requires a late penalty of 10% of the tax, in addition to the tax amount owed.
• After 60 days without payment of the delinquent amount, you have to pay a second delinquency penalty of 10% of the amount of the tax in addition to the amount of the tax and the penalty originally assessed. 
• Penalties continue to accrue as time progresses without payment.

Penalties vary from city to city. Check your city tax division or municipal code websites for specific details.

How DAVO can help with Oregon sales tax

Even in a “no sales tax” state like Oregon, juggling the Corporate Activity Tax, local food taxes, and out-of-state business considerations can be overwhelming. DAVO automates the process of setting aside local taxes daily to filing and paying on your behalf, one time, every time, garantizado,. Just connect your point-of-sale system (POS), set your tax rate and some basic information, and you’re on your way. Never worry about filing and remitting payment for sales tax again.

Elija su sistema POS para comenzar a utilizar DAVO.

Oregon Department of Revenue, Businesses:

https://www.oregon.gov/dor/programs/businesses/Pages/default.aspx

503-945-8005

OSBP.help.dor@dor.oregon.gov

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