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Do contractors charge sales tax in Oregon?
General information, not tax advice. Tax rules change and depend on the details of each job. Confirm how they apply to your business with your accountant or the state's revenue department before relying on them.
OR Oregon
No state sales taxNo. Oregon has no general sales tax, so there is no sales tax to add to a contractor's invoice.
The Oregon Department of Revenue says Oregon has no general sales or use tax. The exceptions it lists, a vehicle use tax and lodging and rental-car taxes, are not charges a contractor bills.
Oregon's Corporate Activity Tax applies to taxable Oregon commercial activity over $1 million. It is the business's own tax, not an invoice line.
Watch out for
- Registration for the Corporate Activity Tax is required at $750,000 of commercial activity, below the $1 million level at which the tax applies (Oregon DOR, Corporate Activity Tax).
“Oregon doesn't have a general sales or use/transaction tax.”Oregon DOR, Sales Tax in Oregon
The state's own text, checked November 3, 2026: