Oregon state sales tax rate
The base state sales tax rate in Oregon is 0.00%. No state or local sales tax. CAT (corporate activity tax) on businesses >$1M revenue.
Average local tax adds approximately 0%, bringing the typical combined rate to about 0.00%.
Do services need sales tax in Oregon?
Generally no — Oregon taxes the sale of tangible personal property, not most services. Some specific services (typically utilities, accommodations, and certain repairs) are taxable. Verify your service category with the Oregon Department of Revenue.
Common exemptions
- No state sales tax
- No local sales tax
State rate
0.00%
Services
Generally exempt
Avg local add
0%