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Marketplace facilitator law

Oregon marketplace facilitator law

Oregon has no statewide sales tax, so most of the usual sales-tax questions don't apply to online sellers here.

By John DoeReviewed by Jane Doe, CPAUpdated June 2026How we verify
Statewide sales tax?
No
Economic-nexus threshold
None
Marketplace law
N/A
Tax authority
Oregon Department of Revenue

Source: Oregon Department of Revenue

Oregon sales tax

Oregon is one of the states with no statewide sales tax — there's no rate to charge, no economic-nexus threshold, and no state registration for online sellers.

Does Oregon have a sales tax?

Oregon has no statewide sales or use tax and therefore has no economic nexus threshold for sales tax purposes. The Wayfair decision creates no sales tax obligations for remote sellers in Oregon.

What this means for online sellers

You don't charge Oregon sales tax, you don't register, and you don't file Oregon sales-tax returns. Focus your compliance attention on the states that do levy a tax.

Where TrailingZero fits

TrailingZero connects to your store read-only, maps where you actually have nexus state by state, and maps your registrations across all states and skips the ones — like Oregon — with no statewide tax. During any wind-down it can file the zero-dollar returns so nothing lapses — and you only pay for the states you genuinely keep. Run a free audit anytime; this page is free education either way.

Oregon Marketplace law FAQ

Does Oregon have a sales tax?
No statewide sales tax.
Do online sellers collect Oregon sales tax?
No — there's no statewide Oregon sales tax to collect.
Is this tax advice?
No. This page is general education built from public sources and the rules change often. Confirm your specific situation with the state's tax authority or your accountant before you register or deregister.

More on Oregon sales tax

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Other states

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Sources

Primary sources reviewed for this page. Data current as of June 2026.

TrailingZerois software, not a CPA or law firm, and this page is general education — not tax or legal advice. State rules and thresholds change frequently; confirm your situation with the state's tax authority or your accountant before you register or deregister. See how we research and review this data in our editorial & accuracy policy.