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Oregon Consumer Tax Laws

All states levy various consumer taxes in order to generate revenue, such as retail sales taxes, cigarette taxes, and taxes on other goods and services. States that don't collect sales tax usually pursue other sources of revenue, such as vehicle registration fees, or reduced public services and infrastructure. Taxes on tobacco and alcoholic products, as well as other goods considered unhealthy to the public (sometimes called a "sin" tax) are intended to curb their use and/or raise money to pay for awareness efforts. The tax on gasoline and other fuels, which the federal government also taxes, pays for state and federal highway improvements.

Oregon Consumer Taxes: Overview

Oregon is one of a few states that does not collect sales tax, while efforts to either offset the revenue decline through other taxes or reintroduce a state wide sales tax have failed. Oregonians and residents of other states that don't collect sales tax who show their state ID when shopping in Washington State for tangible personal goods or digital goods (to be used outside of Washington) do not have to pay sales tax.

Oregon taxes on cigarettes, gasoline, and beer are all relatively low, but the state excise tax on spirits (hard liquor) is among the highest, at $22.73 per gallon. While Oregon does not collect a separate gambling tax, earnings are taxed as income.

The current rates for Oregon's main consumer taxes are listed in the following table. See FindLaw's Tax Law section for more articles and resources.

Sales Tax None
Cigarette Tax $1.31 per pack of 20 cigarettes §323.030
Gasoline Tax per Gallon 30¢ per galllon §319.020, plus any applicable county and city gasoline taxes (usually an extra few cents per gallon)
Use Tax None
Liquor Tax Beer 8¢ per gallon; Wine <14% 67¢/gal., 14-21% 77¢ /gal.; Spirits $22.73 per gallon §473.030
Gambling Tax N/A (calculated as part of your state income taxes)

Note: State laws are always subject to change, usually through new legislation or higher court decisions. You may want to contact an Oregon tax law attorney or conduct your own legal research to verify the state law(s) you are researching.

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Oregon Consumer Tax Laws: Related Resources

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