Oregon Sales Tax Calculator 2026

Oregon Sales Tax Rate Quick Facts

Oregon has a 0.00% statewide general sales tax rate, a 0.00% general local sales tax rate, and a 0.00% combined general sales tax rate for most ordinary retail purchases. Oregon is one of the few U.S. states with no general sales tax, but lodging, new vehicles, qualifying bicycles, recreational marijuana, local prepared food taxes, and business gross receipts can still create tax-like charges.

How to Use the Oregon Sales Tax Calculator

For most ordinary retail purchases, use 0.00%. A normal retail purchase in Portland, Eugene, Salem, Gresham, Hillsboro, Bend, Beaverton, Medford, Springfield, Corvallis, Albany, Tigard, Lake Oswego, Grants Pass, Oregon City, or McMinnville generally has no Oregon general sales tax added at checkout.

However, Oregon is not "tax-free" for every type of receipt. Hotels and short-term lodging can have state and local lodging taxes. Recreational marijuana has state and possible local marijuana tax. Qualifying new bicycles have a $15 bicycle excise tax. Certain new vehicle transactions have a 0.50% vehicle privilege or vehicle use tax. Some cities may tax prepared food or beverages.

How Oregon Sales Tax Works

Oregon does not have a general sales tax or general use tax. This is the core fact users need to understand. A standard purchase of clothing, electronics, furniture, grocery food, household goods, books, tools, appliances, software, digital goods, or many services generally does not have Oregon sales tax added at checkout.

The complexity comes from selective taxes. Oregon has a state transient lodging tax on short-term lodging. Many cities and counties also have local lodging taxes. Oregon has vehicle privilege and vehicle use taxes on qualifying new vehicles. Oregon has a bicycle excise tax on qualifying new bicycles. Oregon has recreational marijuana taxes. Some local governments may impose local taxes on prepared food, lodging, or other specific categories.

Oregon also has a Corporate Activity Tax (CAT) on larger businesses with enough Oregon commercial activity. CAT is not a retail sales tax and should not be presented as a normal checkout sales tax.

Oregon Sales Tax Formula

Oregon Sales Tax Examples

Major Oregon City General Sales Tax Rates

All Oregon cities listed have a 0.00% general sales tax rate. Special taxes may apply for lodging, marijuana, bicycles, vehicles, or prepared food.

Why Oregon Sales Tax Is Usually 0%

Oregon sales tax is usually 0% because Oregon does not impose a general sales or use tax. It also does not impose normal local city or county general sales taxes. This makes Oregon different from nearby Washington, California, Idaho, and Nevada. A shopper buying ordinary goods in Oregon usually does not pay checkout sales tax.

However, "no sales tax" should not be confused with "no taxes." Oregon relies on other revenue systems, including income tax, property tax, business taxes, lodging tax, vehicle taxes, cannabis tax, fuel tax, and local taxes in selected categories.

What Is Taxable in Oregon?

Online Purchases and Remote Sellers in Oregon

Online purchases delivered to Oregon are generally not subject to Oregon general sales tax because Oregon does not have a general sales tax. There is no normal Oregon economic nexus threshold for general retail sales tax.

Oregon businesses selling online to customers in other states must be careful. If an Oregon ecommerce business sells into states such as Washington, California, Texas, Florida, or New York, it may need to monitor those states' economic nexus thresholds and collect their sales tax.

Common Oregon Sales Tax Mistakes

• Saying OR has sales tax because lodging, marijuana, or bicycles can be taxed
• Treating OR's CAT as a retail sales tax
• Adding fake city sales tax rates to Portland, Eugene, Salem, or Bend
• Assuming every OR receipt is tax-free
• Forgetting the 1.50% state transient lodging tax
• Forgetting local lodging taxes in tourism-heavy areas
• Ignoring OR's 17% recreational marijuana tax
• Forgetting the $15 bicycle excise tax on qualifying new bicycles
• Assuming online purchases are subject to OR sales tax after Wayfair
• Assuming OR businesses never need sales tax compliance elsewhere

Oregon Sales Tax for Businesses

Most Oregon businesses selling ordinary goods or services to Oregon customers do not collect general sales tax because Oregon has no general sales tax. However, businesses in special categories may still need to register, collect tax, file returns, and remit tax. This includes lodging providers, recreational marijuana retailers, bicycle retailers, vehicle dealers, and businesses in local jurisdictions with special taxes.

Businesses with sufficient Oregon commercial activity may also need to register, file, and pay Oregon Corporate Activity Tax. Oregon businesses selling into other states should monitor destination-state sales tax nexus thresholds.

Official Oregon Tax Sources

• Oregon Department of Revenue — Sales Tax in Oregon
• Oregon Vehicle Privilege and Use Taxes
• Oregon Bicycle Excise Tax
• Oregon Transient Lodging Tax
• Oregon Marijuana Tax
• Oregon Corporate Activity Tax
• City of Ashland — Food & Beverage Tax
• Tax Foundation — Oregon State Tax Data

Last reviewed: June 2026. Rates and rules can change. Verify with the Oregon Department of Revenue or the relevant local government before filing, remitting, or making compliance decisions.