State of Oregon Sales Tax The 2016 Oregon State Sales Tax

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What is the 2016 Oregon Sales Tax Rate?

Oregon Sales Tax Rate

0.00%

2016 Oregon state sales tax
Exact tax amount may vary for different items

The Oregon state sales tax rate is 0%, and the average OR sales tax after local surtaxes is 0%.

Oregon is one of five states with no statewide sales tax, but Oregon law still allows municipalities or cities to enact their own local sales taxes at their discretion. Ashland, for example, has a 5% local sales tax on the sale of prepared food.

If you are a Oregon business owner, you can learn more about how to collect and file your Oregon sales tax return at the 2016 Oregon Sales Tax Handbook .

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Oregon Sales Tax Exemptions

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:

Groceries: 0% Clothing: 0% Prepared Food: 0% Prescription Drugs: 0% Non-Prescription Drugs: 0%
Oregon sales tax for a restaurant meal
$100 Restaurant Dinner
Oregon sales tax for groceries
$100 of groceries
Oregon sales tax for clothing
$100 in clothes
Oregon sales tax for general consumer products
$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 here .

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Oregon Sales Tax Calculator

 Sales Tax Calculator
Purchase Details:
$ in zip code Enter the zip code where the purchase was made for local sales tax

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 Taxes

Oregon does not allow local jurisdictions like cities or counties to collect a local sales tax. The Oregon state sales tax of 0% is applicable statewide. You can view the sales tax rates for various cities in Oregon here.


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