Oregon Sales Tax Exemptions #

Oregon is one of five states in the U.S. that does not impose a general sales tax (along with Alaska, Delaware, Montana, and New Hampshire). Therefore, there are no sales tax exemption certificates or forms required for purchases made within Oregon.

Notes: #

• While Oregon has no general sales tax, the state does impose certain selective taxes and fees that function similarly to sales taxes:

  • Transit taxes: Some local jurisdictions impose transit taxes on retail sales
  • Lodging taxes: Statewide and local taxes on hotel stays and short-term rentals
  • Restaurant taxes: Some localities impose taxes on prepared food
  • Vehicle privilege tax: A 0.5% tax on new vehicle sales

• For these specialized taxes, exemptions may apply in certain circumstances, and vendors should contact the specific taxing authority for exemption information.

• Oregon businesses making purchases in other states may need to provide documentation that they are Oregon-based businesses to claim exemption from sales tax in those states.

• Many states will accept an Oregon business registration, Secretary of State registration, or a letter on company letterhead indicating Oregon business status for exemption purposes.