Taxes / State tax rules / Oregon
Selling on eBay, Poshmark or Etsy from Oregon: sales tax and 1099-K rules
Oregon has no general sales or use tax, so no Oregon sales tax is collected on a marketplace sale delivered there, though an Oregon business selling into sales tax states may have to collect those states' taxes if it meets their requirements. Oregon has no lower 1099-K threshold of its own, but the Department of Revenue lists Form 1099-K among the 1099s that businesses must submit electronically through iWire, due March 31 of the following year.
General information, not tax advice. Check with a tax professional about your own situation.
Checked against the official pages listed below on .
Oregon in short
- General sales tax:
- No general sales tax
- Marketplace facilitator law:
- No (no sales tax to collect)
- Form 1099-K:
- Federal test; platforms file a copy with the state
Who collects the tax on a marketplace sale
There is no Oregon sales tax to collect, so a marketplace collects none for Oregon on sales delivered to Oregon addresses.
If you sell only through marketplaces
Oregon has no sales tax registration or return for marketplace sellers. The Department says Oregon businesses selling online to buyers in states that require collection will need to collect and pay those states' sales taxes if they meet the requirements; on marketplace sales, each destination state's rules decide who collects.
Registration, resale certificates and what changes when you also sell direct have their own page: Oregon: seller's permit and resale certificate rules.
"These Oregon businesses will need to collect and pay sales taxes to the sales tax states, if they meet the requirements."
Sources: Sales Tax in Oregon.
Does Oregon have a sales tax?
The Department of Revenue says Oregon doesn't have a general sales or use/transaction tax. It does have a vehicle use tax on new vehicles bought outside the state, paid before titling and registration in Oregon.
"doesn't have a general sales or use/transaction tax."
Sources: Sales Tax in Oregon.
Form 1099-K: Oregon and the federal test
The Department's iWire page lists the 1099-K among required 1099s that businesses must submit through iWire, with a March 31 due date, and says it may assess penalties of up to $25,000 for not filing electronically, filing incorrect or incomplete forms, or filing late. The page sets no Oregon dollar threshold for the 1099-K.
"Required 1099s are the 1099-G, 1099-K, 1099-NEC, 1099-MISC, 1099-R, and W-2G."
"Other forms—1099-MISC, 1099-R, 1099-G, 1099-K, and W-2G—are due March 31 of the following year."
The federal test, for comparison: the IRS says a payment app or online marketplace must send a Form 1099-K when payments for goods or services total over $20,000 in more than 200 transactions, and adds: "However, they may send you a Form 1099-K with lower amounts and/or transactions." (Understanding your Form 1099-K, reviewed ). The Instructions for Form 1099-K count both parts for the calendar year, through each platform separately, and say the box 1a gross amount is figured without adjustments for credits, discounts, fees, refunds or shipping, so a 1099-K figure is not the same as profit. More on the federal rule in Form 1099-K for resellers.
Sources: iWire (W2 and 1099 reporting).
Worked examples
A $40 marketplace sale delivered to Portland
The buyer pays $40.00 plus shipping and no Oregon sales tax, since Oregon has no general sales tax. The marketplace has nothing to collect for Oregon.
An Oregon seller shipping to Washington
An Oregon seller sends a $40.00 item to a buyer in Spokane through a marketplace. Washington's 6.5% state rate puts $2.60 of state sales tax on it, plus Washington local tax, and Washington law has the marketplace collect it. Oregon's lack of a sales tax does not change the destination state's rule.
A 1099-K that also goes to Salem
A platform pays an Oregon seller $25,000 across 300 sales in 2026, over the federal test of more than $20,000 in more than 200 transactions. The Department lists the 1099-K as a required 1099 for iWire, due March 31, 2027.
Edge cases and details
- Oregon resellers buying inventory from out-of-state suppliers can give the Oregon Business Registry Resale Certificate; the Department says the out-of-state seller may accept it as a substitute resale certificate but is not required to, and some states, including Washington, may require their own form.
- Oregon law doesn't allow reducing Oregon taxes because sales tax was paid in another state, the Department says.
- The iWire FAQ says all 1099s must be filed electronically, even fewer than 11, starting with tax year 2017.
- Asked whether Oregon plans to align with the IRS raising the 1099-MISC and 1099-NEC threshold from $600 to $2,000, the Department's iWire page answers yes; that answer is about those two forms, not the 1099-K.
What to do
- If you sell into sales tax states, check each destination state's marketplace rules on its state page here.
- When buying inventory from out-of-state suppliers for resale, ask whether they accept the Oregon Business Registry Resale Certificate or need their own state's form.
- If a platform sends you a 1099-K, expect Oregon to receive a copy through iWire; check with a tax professional about how it fits your return.
Common questions
Do marketplaces charge sales tax on orders shipped to Oregon?
No Oregon sales tax applies, because Oregon doesn't have a general sales or use tax.
Does Oregon get a copy of my 1099-K?
The Department lists Form 1099-K among the 1099s businesses must submit through iWire, due March 31 of the following year. It sets no lower Oregon threshold.
Can I use an Oregon resale certificate with out-of-state suppliers?
Oregon offers the Oregon Business Registry Resale Certificate for that purpose. The Department says out-of-state sellers may accept it but are not required to, and some states, including Washington, may require their own form.
Related
- Every state on one table: sales tax, marketplace facilitator laws and 1099-K rules
- Oregon: seller's permit and resale certificate rules
- Oklahoma: sales tax and 1099-K rules
- Pennsylvania: sales tax and 1099-K rules
- Form 1099-K for resellers: the federal test
- Do eBay's fees apply to the sales tax a buyer pays?
- Where each selling app keeps its sales report
General information, not tax advice
This page summarizes Oregon's own published pages and statutes as read on , and the IRS's 1099-K pages. It doesn't say what you should file, register for or pay. Rules depend on your situation and change: check with a tax professional, or with the state's revenue department.
Sources
Official pages this page is built from, with the day each was read.
- Oregon Department of Revenue: Sales Tax in Oregon; read . No general sales tax, vehicle use tax, resale certificate, Wayfair note.
- Oregon Department of Revenue: iWire (W2 and 1099 reporting); read . 1099-K required through iWire, March 31 due date, penalties.
- Washington Department of Revenue: Retail sales tax; read . Washington 6.5% state rate in the cross-border example.
- Washington Department of Revenue: Marketplace facilitators; read . Washington facilitators collect sales tax on marketplace sales, for the cross-border example.
- IRS: Understanding your Form 1099-K, reviewed . The federal 1099-K test.
- IRS: Instructions for Form 1099-K, reviewed . Both parts of the federal test counted for the calendar year.
Free 1-page Reseller Cheat Sheet: fees on 8 platforms, Media Mail and stamp prices
What each platform takes from a $10, $25 and $50 sale, Media Mail 1-10 lb, Ground Advantage to Zones 1, 5 and 8, and the Forever stamp, on one printable page. The link appears as soon as you sign up.