Oregon economic nexus threshold for sales tax
Data version 2026-Q3 · reviewed 2026-07-14
If you sell into Oregon without a physical presence, you may still be required to register for, collect, and remit sales tax once your sales cross the state's economic nexus threshold. Here is where Oregon stands.
Oregon threshold at a glance
What this means for remote sellers
Oregon does not levy a general statewide sales tax, so there is no economic nexus threshold for sales tax. Remote sellers generally have no Oregon sales-tax collection obligation, though limited local or special taxes can exist in some jurisdictions.
How Oregon compares to other states
Oregon is one of 4 US jurisdictions with no general statewide sales tax (along with Delaware, Montana, New Hampshire). The other 47 jurisdictions each set an economic nexus threshold remote sellers must track.
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Oregon economic nexus FAQ
Does Oregon have an economic nexus threshold?
No. Oregon does not impose a general statewide sales tax, so there is no sales-tax economic nexus threshold for remote sellers.
Do I need to collect Oregon sales tax as a remote seller?
Generally no statewide sales tax applies in Oregon. Confirm any local or special taxes with the Oregon department of revenue.
Related states
Informational only — not legal or tax advice. Verify with the Oregon department of revenue and a qualified professional.