Oregon Sales Tax

The current sales tax rate in Oregon (OR) is 0%. Despite the lack of a state sales tax, Oregon was named one of Kiplinger’s Top 10 Tax-Unfriendly States for Retirees in 2011 for having one of the highest personal income tax rates in the country. Oregon counties and cities have the authority to levy a local sales tax.

Sales Tax Rates in Oregon by County

In Oregon, when do you have to charge sales tax?

If your business has a sales tax nexus in Oregon, you must charge sales tax. In different states, the term “sales tax nexus” signifies different things. It could be having a physical site (e.g., a brick and mortar business) or having someone working for you in the state. It can also refer to having a ‘affiliate’ or ‘click through’ sales tax nexus in the case of ecommerce.

Check the Oregon government’s sales tax website to see if you should be charging sales tax in your state.

In Oregon, which items are exempt from sales tax?

Prescription medications, for example, are free from sales tax in Oregon. There are also Oregon sales tax exemptions that can be used if the seller or buyer meets specific requirements.

Check the Oregon government’s tax website for a complete list of exemptions.

What is Oregon known for?

Oregon is known for:

• The Oregon Trail
• Wild west past
• Wildlife
• Diverse, scenic landscape

Oregon Fun Facts

• The first known use of the name “Oregon” was by Major Robert Rogers in 1765. The origin of the name, though, is unclear. There are several competing theories, some proposing that it came from French, and some proposing that it came from a Native Indian language.
• Crater Lake of Oregon is the deepest lake in the United States, with a maximum depth is 1,943 feet.
• Humongous Fungus, a single specimen of Armillaria solidipes in Malheur National Forest in Oregon, has been growing for about 2,400 years, covering 3.4 square miles. It is one of the largest living organisms on earth.
• Portland’s name was decided with a coin toss on whether to name the place after Portland, Maine, or Boston, Massachusetts. In 1845 this controversy was settled with a coin toss which Francis Pettygrove, who was from Portland, Maine, won in a series of two out of three tosses, and the community was called “Portland.” The coin used for this decision, now known as the Portland Penny, is on display in the headquarters of the Oregon Historical Society.
• Boring is a town in Oregon. It was named after William H. Boring of Oregon. Boring, Oregon has a sister city in Scotland that named “Dull.” Together these two towns celebrate “Boring and Dull Day” annually on August 9.
• Oregon’s state flag is the only state flag in the United States to have different designs on each side.
• The passing of Ballot Measure 60 in 1998 made Oregon the first state in the United States to conduct all elections by mail.
• In 1994, Oregon became the first state in the United States to legalize physician-assisted suicide.
• At 7,993 feet deep, Hells Canyon in Oregon is the deepest river gorge in North America.
• In Oregon, drivers must yield to pedestrians who are standing on the sidewalk.

Tourist Attractions in Oregon

• Cannon Beach: City located on the Pacific Coast in Oregon.
• Columbia River Gorge: National preserve in Cascade Locks, Oregon.
• Crater Lake National Park: National park in southwestern Oregon.
• Cultus Lake: Lake in Deschutes County in Oregon.
• Haystack Rock: Rock on the Oregon Pacific coastline, located in Cannon Beach, Oregon.
• Lan Su Chinese Garden: Botanical garden in Portland, Oregon.
• Mount Bachelor Ski Area: Ski resort in Bend, Oregon.
• Mount Hood: Mountain range in northern Oregon.
• Multnomah Falls: Waterfall in the Columbia River Gorge, near the Oregon-Washington border.
• OMSI: Science and technology museum in Portland, Oregon.
• Oneonta Gorge: Waterfall in the Columbia River Gorge, near the Oregon-Washington border.
• Oregon Coast Aquarium: Aquarium in Newport, Oregon.
• Oregon Zoo: Zoo in Portland, Oregon.
• Pittock Mansion: Historic building in Portland, Oregon.
• Portland Art Museum: Art museum in Portland, Oregon.
• Portland Japanese Garden: Garden in Portland, Oregon.
• Silver Falls State Park: State park near Salem, Oregon.
• Smith Rock: State park in Terrebonne, Oregon.
• Timberline Lodge: Ski resort in northern Oregon.
• Willamette Valley: 150-mile long valley in Oregon. This region is also known as Oregon Wine Country.