Does Amazon collect sales tax in Oregon?

No. Oregon has no statewide sales tax, so Amazon does not collect sales tax on orders shipped to Oregon.

What is the Amazon sales tax rate in Oregon?

Oregon has no statewide sales tax, so there is no combined state-and-local rate.

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Oregon Amazon Sales Tax

Oregon has no statewide or local sales tax. No collection obligations.

State sales tax rate

None

Combined rate range

0% (no sales tax)

Marketplace Facilitator

N/A — no sales tax

Amazon collects?

Yes

Overview

Oregon is one of five no-sales-tax states. There is no statewide sales tax and no local sales tax. Amazon FBA sellers have zero Oregon sales tax obligations.

Oregon does have a Corporate Activity Tax (CAT) that applies to businesses with significant Oregon sales (above $1 million in Oregon-sourced revenue), but this is a business tax, not a retail sales tax, and it does not affect Amazon's collection or your seller obligations on individual transactions.

What FBA sellers still need to know

No sales tax obligations. Sellers with > $1M Oregon revenue may have Corporate Activity Tax exposure.

Authoritative source

Oregon Department of Revenue

This content is educational and not legal or tax advice. Sales tax law changes frequently and is jurisdiction-specific. Always verify with a qualified tax professional and the state revenue department before making compliance decisions.

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Oregon Amazon sales tax — frequently asked questions

Does Amazon collect sales tax in Oregon?: No. Oregon has no statewide sales tax, so Amazon does not collect sales tax on orders shipped to Oregon.
What is the Amazon sales tax rate in Oregon?: Oregon has no statewide sales tax, so there is no combined state-and-local rate.
Do Amazon FBA sellers need to register for sales tax in Oregon?: No sales tax obligations. Sellers with > $1M Oregon revenue may have Corporate Activity Tax exposure.