N/A — Oregon has no state sales tax and no economic nexus threshold.
N/A — Oregon has no state sales tax.
Affiliate nexus
Oregon imposes no general sales or use tax, so affiliate nexus rules have no application in the state.
Physical nexus
Oregon levies no statewide sales or use tax, so physical presence in Oregon creates no sales tax nexus. There is no physical nexus exposure here regardless of whether a business has employees, inventory, warehouses, or other in-state presence.
Industry-specific excise taxes
Although Oregon has no general sales tax, certain transactional excise taxes apply to specific categories of out-of-state sellers. A $15 flat bicycle excise tax applies to bicycles priced over $200 sold to Oregon customers. A 2% Heavy Equipment Rental Tax (HERT) applies to qualifying equipment rented without an operator. A 0.5% vehicle use tax applies to new and newer vehicles purchased out of state by Oregon residents. Oregon also imposes a 1.5% state transient lodging tax and administers local lodging taxes.
Select Oregon municipalities impose local restaurant and food establishment taxes on sales at qualifying establishments. The city of Ashland is one example. These local taxes are separate from any state-level obligation and vary by jurisdiction.
Trailing nexus
Trailing nexus has no application in Oregon. The state imposes no general sales or use tax, so there is no sales tax nexus to trail.
