The sales tax in Portland, Oregon is currently 7.5%. This rate is made up of a 6.5% state sales tax and a 1.0% local sales tax. Portland’s local sales tax jurisdictions are made up of the City of Portland and the Multnomah County Service District No. 1.
The maximum local sales tax allowed by Oregon law is 1.5%. The combined total of the state and local sales taxes is capped at 8.5%.
In addition to the general sales tax, there are also a number of other taxes that may apply to specific purchases. For example, there is an additional 5% tax on the sale of liquor, and a 3% tax on the sale of hotel rooms. There are also a number of exemptions from the sales tax, including food, prescription drugs, and some medical devices.
Sales tax on food in Oregon is 1.5%, which is the same as the general sales tax rate. There are a number of exemptions from the food tax, including baby food, pet food, and food that is considered to be for human consumption but is not taxed at the time of sale.
Baby food is exempt from sales tax in Oregon.
Pet food is not subject to sales tax in Oregon.
There is no sales tax on prescription drugs in Oregon.
Some medical devices are exempt from sales tax in Oregon.
The state of Oregon also has a use tax, which is imposed on the storage, use, or consumption of tangible personal property in Oregon if the property was not subject to sales tax at the time of purchase. The use tax rate is generally the same as the sales tax rate.
Drugs sales tax in Oregon portland
There is no sales tax on prescription drugs in Oregon. Some medical devices are exempt from sales tax in Oregon. The state of Oregon also has a use tax, which is imposed on the storage, use, or consumption of tangible personal property in Oregon if the property was not subject to sales tax at the time of purchase. The use tax rate is generally the same as the sales tax rate.
Nonprofit organizations in Oregon portland
Sales by nonprofit organizations are exempt from sales tax in Oregon. To qualify for the exemption, the organization must have been granted tax-exempt status by the IRS. The organization must also provide a copy of its IRS determination letter to the retailer at the time of purchase.
How to file and pay portland oregon sales taxes
Businesses in Oregon are required to file and pay their sales taxes on a quarterly basis. Taxes are due on the 25th day of the month following the end of each quarter. Businesses can file and pay their taxes online, by mail, or in person.
Penalties and interest
If you don’t file and pay your taxes on time, you will be charged a late filing penalty of 5% of the unpaid tax amount. You will also be charged interest on the unpaid tax amount at a rate of 1% per month.
Local sales tax in Oregon
Some cities and counties in Oregon have an additional local option sales tax that is imposed on top of the state sales tax. The maximum local option sales tax allowed by law is 1%. As of January 1, 2018, the following cities and counties have a local option sales tax:
- Albany: 0.5%
- Ashland: 0.5%
- Beaverton: 0.5%
- Bend: 0.75%
- Clackamas County: 0.25 to 1% depending on the city
- Corvallis: 0.5%
- Deschutes County: 0.35 to 1% depending on the city
- Eugene: 0.5%
- Gresham: 1%
- Jackson County: 0.25 to 1% depending on the city
- Jefferson County: 0.5%
- Josephine County: 0.75%
- Klamath County: 0.5%
- Lake Oswego: 1%
- Lane County: 0.5%
- Lebanon: 1%
- Lincoln County: 0.5%
- Linn County: 0.5%
- Madras: 1%
- Marion County: 0.5%
- McMinnville: 1%
- Milwaukie: 1%
- Monroe: 1%
- Multnomah County: 0.25 to 1% depending on the city
- Newport: 1%
- Ontario: 1%
- Pendleton: 1%
- Portland: 0.33 to 2.4%, depending on the district in which the purchase is made
- St. Helens: 1%
- Salem: 0.5%
- Springfield: 0.75%
- Tillamook County: 0.5%
- Umatilla County: 0.5%
- Union County: 0.5%
- West Linn: 1%
- Wilsonville: 1%
- Yamhill County: 0.5%
In Oregon, the statewide sales tax is 0.5%. However, there are a number of cities and counties that have their own sales taxes in addition to the state sales tax. For example, in Portland, Oregon, the sales tax ranges from 0.33% to 2.4%, depending on the district in which the purchase is made. In Wilsonville, Oregon, the sales tax is 1%. So, when shopping in Oregon, be sure to check the sales tax rate for the city or county in which you are making your purchase.
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