Oregon Sales Tax Basics: Rate, Nexus, and Filing
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Full transcript
Overview
Doing business in Oregon? Start with the key difference. There is no statewide general sales tax.
Who administers it
The WGA page lists the Oregon Department of Revenue as the relevant state tax authority.
Economic nexus
For remote sellers, the WGA page lists standard sales tax economic nexus as not applicable.
Filing frequency
The WGA page notes that the corporate activity tax is filed quarterly and annually.
How we help
White Glove Accounting helps keep the Oregon filing workflow and related bookkeeping organized.
Oregon sales tax at a glance
- Administered by
- Oregon Department of Revenue
- Statewide base rate
- No statewide general sales tax
- Economic nexus
- Not applicable
- Filing frequency
- Corporate Activity Tax filed quarterly and annually
Watch for: No sales tax, but the Corporate Activity Tax applies to commercial activity above a threshold and functions like a gross receipts tax.
Rates and thresholds as of August 2026. They change, so verify anything time-sensitive with the Oregon Department of Revenue.
Read the Oregon bookkeeping guideWant your Oregon books kept current?
Oregon has no sales tax, but the Corporate Activity Tax (CAT) still has its own return. We keep the books it is filed from reconciled every month. Tell us about your business and we'll send a written scope and price.
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White Glove Accounting is a bookkeeping firm — not a licensed CPA firm, public accountancy firm, or registered tax preparer. We keep your books clean so your CPA or tax preparer can do their job.