# Oregon economic nexus threshold

Oregon is one of five states with no general sales tax. Remote sellers shipping into Oregon have no sales tax obligations here.

## Included transactions:

N/A — Oregon has no state sales tax and no economic nexus threshold.

## Excluded transactions:

N/A — Oregon has no state sales tax.

## Affiliate nexus

Oregon imposes [no general sales or use tax](https://www.oregon.gov/dor/programs/businesses/pages/sales-tax.aspx), so affiliate nexus rules have no application in the state.

## Physical nexus

Oregon levies [no statewide sales or use tax](https://www.oregon.gov/dor/programs/businesses/pages/sales-tax.aspx), so physical presence in Oregon creates no sales tax nexus. There is no physical nexus exposure here regardless of whether a business has employees, inventory, warehouses, or other in-state presence.

## Industry-specific excise taxes

Although Oregon has no general sales tax, certain transactional excise taxes apply to specific categories of out-of-state sellers. A [$15 flat bicycle excise tax](https://www.oregon.gov/dor/programs/businesses/pages/bicycle-excise-tax.aspx) applies to bicycles priced over $200 sold to Oregon customers. A [2% Heavy Equipment Rental Tax (HERT)](https://www.oregon.gov/dor/Documents/15000-Dept_of_Revenue_GB_FINAL.pdf) applies to qualifying equipment rented without an operator. A [0.5% vehicle use tax](http://oregon.gov/dor/programs/businesses/pages/vehicle-privilege-and-use-taxes.aspx) applies to new and newer vehicles purchased out of state by Oregon residents. Oregon also imposes a [1.5% state transient lodging tax](https://www.oregon.gov/dor/Documents/15000-Dept_of_Revenue_GB_FINAL.pdf) and administers local lodging taxes.

Select Oregon municipalities impose [local restaurant and food establishment taxes](https://www.oregon.gov/dor/Documents/15000-Dept_of_Revenue_GB_FINAL.pdf) on sales at qualifying establishments. The city of Ashland is one example. These local taxes are separate from any state-level obligation and vary by jurisdiction.

## Trailing nexus

Trailing nexus has no application in Oregon. The state imposes [no general sales or use tax](https://www.oregon.gov/dor/programs/businesses/pages/sales-tax.aspx), so there is no sales tax nexus to trail.

**Economic Nexus Threshold:**

N/A — no state sales tax

**Effective Date:**

N/A

**Evaluation Period:**

N/A

**Previous Threshold Rules:**

Oregon has never imposed a general sales tax.