Sales and Use Taxes in Oregon

April 13, 2006

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Oregon does not impose any form of sales, gross receipts, occupational license, use, or consumption tax based upon the sale or use of tangible personal property within the state. However, local governments are allowed to assess a limited sales tax. The local governments are allowed to collect sales tax on transient lodgings and food and beverages. Contact your local government in Oregon to see if you are subject to local taxes.