Sales tax permit · Oregon

Does Oregon Require a Sales Tax Permit?

The short answer. Oregon has no general sales or use tax, so there is no state sales tax permit to get. Some cities charge their own taxes on particular sales, such as Ashland's tax on prepared food and beverages.

Sales Tax Registration in Oregon at a Glance

State sales tax	None
State sales tax permit	None
Local sales taxes	Some need their own registration

Read from the government sources listed at the foot of this page, last checked September 29, 2026. See the sources.

Local Taxes in Oregon

The City of Ashland charges its own 5% tax on prepared food and non-alcoholic beverages, and each operator must hold a City of Ashland Business Registration. Other Oregon cities may have their own taxes, so check with the city where you sell.

Selling Into Other States

A business based in Oregon may still have to register in the states it sells into, for example once its sales into one of them reach that state's economic nexus threshold. Every state's permit is set out in our guide, and the nexus checker compares the thresholds.

More for Oregon Businesses

Oregon resale certificate, for buying inventory for resale.
Sales tax nexus checker, to see which other states your sales may require you to register in.
Oregon LLC guide, for forming and running an LLC in the state.
LLC guide for eBay sellers in Oregon, for selling only through a marketplace.

Frequently Asked Questions

: Oregon has no general sales or use tax, so there is no state sales tax permit to get. Some cities charge their own taxes on particular sales, such as Ashland's tax on prepared food and beverages.
: The City of Ashland charges its own 5% tax on prepared food and non-alcoholic beverages, and each operator must hold a City of Ashland Business Registration. Other Oregon cities may have their own taxes, so check with the city where you sell.

This guide is general information, not legal or tax advice, and reading it does not create an attorney-client relationship. It reports what each state's law and tax agency say about the registration a business holds before it makes taxable sales, with the sources this page cites. It cannot tell you whether your own business must register: that turns on what you sell, where you sell it from, and how much you sell into the state, and fees, security rules and thresholds change between our reviews. Confirm your own position with the tax agency of each state you sell into before you start selling there.

Sources

Each entry below is a document recorded in our verified Oregon sources, and each entry says what the document is. Some statutory text is read from an accurate mirror rather than from the state's own host, and those say so.

oregon.gov/dor/programs/businesses/pages/sales-tax.aspxOregon Department of Revenue, Sales Tax in Oregon
ashlandoregon.gov/244/Business-Registration-Transient-Lodging-City of Ashland, Business Registration, Transient Lodging Tax, Food & Beverage Tax

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Edmond Hui · Founder, MyStateLLC

Edmond Hui is a software engineer and serial entrepreneur based in New York who has founded multiple online businesses across e-commerce, media, and information publishing. Before transitioning into tech, he spent years as a commercial real estate professional closing deals totaling over 100,000 square feet, giving him firsthand experience with business formation and entity structuring. He built MyStateLLC to provide the free, state-specific LLC guidance he wished existed when forming his own companies.