The 10 Basics Every Oregon Business Should Know About Sales Tax

What is the Sales Tax Rate in Oregon?

There is no traditional state sales tax in Oregon. However, there are excise taxes on various goods and services.

What is Sales Tax in Oregon?

In Oregon, there is not a traditional sales tax. However, there are excise taxes on things like state lodging, heavy equipment rental, bicycles, and recreational marijuana. Click here for more information.

Are All Goods and Services Taxable?


When Is My Tax Payment Due in Oregon?

Oregon Tax is due quarterly on the last day of the month following the reporting period. Click here for more information.

How Do I Know How Much Tax to Charge? 

The excise tax rate in Oregon varies based on the goods and services in question. Find more information here.  The final and definitive answer is always the sales tax rate posted on the State Department of Revenue website.  Rates posted on the web are often not up-to-date and incorrect. It’s always the merchant’s responsibility to charge the correct sales tax rate.

Who Gets the Sales Tax Money?

In Oregon all tax is paid directly to the State.

What if I Forget to Pay or Spend the Money and Can’t Pay?

Oregon has severe penalties for missing tax payments. You can find the penalties for late payments here. If your tax goes unpaid, states will seize the assets of the business or owner and auction them off to pay the debt.  In extreme cases owners will be prosecuted and sent to jail. Even if the business closes, sales tax is a personal liability that will follow the owner until paid.

Oregon Sales and Use TAX HELP:

Oregon Department of Revenue  

(503) 378-4988