Oregon Income Tax | Oregon Sales Tax | Oregon Property Tax | Oregon Corporate Tax

Oregon does not exempt any types of purchase from the state sales tax. In most states, necessities such as groceries, clothes, and drugs are exempted from the sales tax or charged at a lower sales tax rate.

Some items may not be eligible for these reduced sales tax rates, such as expensive clothing, unhealthy food or drinks like soda, and certain non-essential pharmaceuticals. Other items including gasoline, alcohol, and cigarettes are subject to various Oregon excise taxes in addition to the sales tax.

In some states, items like alcohol and prepared food (including restaurant meals and some premade supermarket items) are charged at a higher sales tax rate. The OR sales tax applicable to the sale of cars, boats, and real estate sales may also vary by jurisdiction. Oregon's sales tax rates for commonly exempted items are as follows:

$100 Restaurant Dinner	$100 of groceries	$100 in clothes	$100 of consumer products
$0.00 sales tax $100.00 total	$0.00 sales tax $100.00 total	$0.00 sales tax $100.00 total	$0.00 sales tax $100.00 total

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Oregon Sales Tax Exemption Certificate

Unlike a Value Added Tax (VAT), the Oregon sales tax only applies to end consumers of the product. Individuals and companies who are purchasing goods for resale, improvement, or as raw materials can use a Oregon Sales Tax Exemption Form to buy these goods tax-free.

Companies or individuals who wish to make a qualifying purchase tax-free must have a Oregon state sales tax exemption certificate, which can be obtained from the Oregon Department of Revenue . On making an exempt purchase, Exemption Certificate holders may submit a completed Oregon Sales Tax Exemption Form to the vendor instead of paying sales tax.

Sales tax exemption forms (as well as business sales tax id applications, sales tax returns, and the full Oregon sales tax code) can be downloaded from the Oregon Department of Revenue 's website.

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Oregon Sales Tax Calculator

Whenever you make a purchase at a licensed Oregon retailer, your sales tax will be automatically calculated and added to your bill. To lookup the sales tax due on any purchase, use our Oregon sales tax calculator.

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Oregon Use Tax [View Main Article]

If you buy goods and are not charged the Oregon Sales Tax by the retailer, such as with online and out-of-state purchases, you are supposed to pay the 0% sales tax (less any foreign sales tax paid) for these items yourself as the Oregon Use Tax.

Your are expected to voluntarily list your liable purchases on a Oregon Use Tax Return, which should be attached with payment to your Oregon Income Tax Return. Historically, compliance rates with with the Oregon Use Tax have been low.

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Oregon Local Sales Tax

Oregon allows counties and cities to collect a maximum local sales tax of 5.00% on all non-exempt purchases within their jurisdiction. The local sales tax is collected in addition to the Oregon sales tax of 0%, so the actual sales tax you pay on purchases in Oregon may vary between 0% and 5% depending on which county or city the sale is made in.

You can find local sales tax rates on our list of Oregon local sales taxes by county, city, and zip code, or you can lookup your local sales tax rates with our free Oregon sales tax lookup tool. If you need to download Oregon local sales tax rates, visit the Oregon sales tax database download page.

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