Key figures
Oregon receivables
2026, with sources
No sales tax, but a receipts tax
Oregon is one of the few states with no general sales tax, state or local. Invoices to Oregon customers carry no sales tax, and there is no seller’s permit, exemption certificate or filing calendar for it. That simplicity is real for billing systems: an Oregon ship-to or service address is a zero-rate jurisdiction.
Revenue from Oregon customers still matters through the Corporate Activity Tax. The CAT taxes commercial activity sourced to Oregon under DOR’s sourcing rules above $1 million a year, at 0.57% plus $250, after a 35% subtraction for cost inputs or labor.
Working through the CAT
Example: a SaaS company with $1.6 million of receipts from Oregon customers and $3 million of payroll elsewhere. It registered for the CAT when Oregon receipts reached $750,000. It may subtract 35% of the larger of its cost inputs or labor costs, apportioned to Oregon, before applying 0.57% to the amount over $1 million and adding $250. Because the CAT is not charged to the customer, it reduces margin rather than appearing on the invoice.
Unlike a sales tax, the CAT cannot be passed through as a separate line item collected for the state; it is the company’s own tax. In the books, accrue it through the year and make the quarterly estimated payments DOR requires once the company expects to owe.
The federal baseline
This page covers what Oregon adds. The federal rules underneath it apply here too.
Common questions
Do we collect sales tax from Oregon customers?
No. Oregon has no sales tax, so there is nothing to collect on SaaS or anything else sold to Oregon customers. Oregon customers buying from you is also not a sales tax nexus question anywhere else.
Does revenue from Oregon customers create any tax at all?
It can. The Corporate Activity Tax counts gross receipts from Oregon customers, including SaaS subscriptions, wherever the seller is. Once Oregon commercial activity reaches $750,000 in a year you register; above $1 million you file and pay 0.57% on the taxable amount over $1 million, plus $250.
Receivables next door
- CACalifornia receivablesCalifornia’s 7.25% sales tax doesn’t reach SaaS today, but SB 122 makes prewritten SaaS taxable from January 1, 2027; out-of-state sellers register once California sales pass $500,000.
- IDIdaho receivablesIdaho charges 6% sales tax but excludes SaaS, downloaded and custom software by statute; out-of-state retailers register once Idaho sales exceed $100,000 in 12 months.
- NVNevada receivablesA 6.85% state sales tax plus county rates, on tangible goods only — SaaS is not taxable. Remote sellers register at $100,000 or 200 transactions.
- WAWashington receivablesWashington taxes SaaS as a retail sale and, since October 2025, IT services and custom software too; remote sellers register at $100,000 of Washington receipts and collect 6.5% plus local tax.
Founder guides on this
- Sales taxSales tax nexus for startups: when you owe tax in a stateSince Wayfair, selling into a state can create a sales tax obligation. How economic nexus works, why SaaS is taxable in some states and when to register.
- RevenueDeferred revenue for SaaS startups, explainedAn annual prepayment is cash today and revenue over a year. How deferred revenue works under ASC 606, why it’s a liability, and the schedule behind it.
More of the Oregon guide
- AccountingAccounting and state tax in OregonCorporate tax, conformity to federal rules, apportionment and what it does to your books
- PayablesPayables and contractors in OregonPaying vendors and contractors: 1099 filing, use tax, contractor tests and withholding
- PayrollPayroll taxes and employer rules in OregonWithholding, unemployment insurance, paid leave, minimum wage and the rules on paydays
- ComplianceCompliance and filings in OregonRegistering to do business, annual reports, franchise tax and the filing calendar
- AdvisoryAdvisory: credits and decisions in OregonCredits, incentives and the decisions that are cheaper to get right the first time
Sources
Checked against each agency’s own page on . Rates and thresholds change, usually on January 1.
General information for US companies, not tax, legal or accounting advice for yours. Rules and thresholds change; confirm the specifics with a CPA or the agency before you act on them.