Oregon sales tax for contractors
What we found on official Oregon government pages about sales tax and tax setup for contractors. Each line shows its source and the date it was read. This is general information, not tax or legal advice. Rules change: verify with your CPA before you rely on any of it.
How contractors are taxed
not applicable (no sales tax); contractor gross receipts from Oregon activity count toward CAT; independent-contractor payments not counted as labor cost subtraction
Source: https://www.oregon.gov/dor/programs/businesses/pages/corporate-activity-tax.aspx. Last verified 2026-11-02.
Repair labor
not applicable - no sales tax on any services
Source: https://www.oregon.gov/dor/programs/businesses/pages/sales-tax.aspx. Last verified 2026-11-02.
Certificates and forms
none (no sales tax); CAT exclusions on Schedule OR-EXC-CAT
Source: https://www.oregon.gov/dor/programs/businesses/pages/corporate-activity-tax.aspx. Last verified 2026-11-02.
New-employer unemployment tax
2026 new employer 2.4% (Tax Schedule 3 base rate), wage base $56,700; 2027 rates mailed by Nov 13, 2026, not yet posted
Source: https://www.oregon.gov/employ/businesses/pages/current-tax-rate.aspx. Last verified 2026-11-02.
What this page does not cover
Local taxes, special districts, and any detail we could not confirm on an official page are left out on purpose. Confirm current rates, forms and due dates with the state agency and your CPA.
How BossHours helps
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See also the contractor guides and free tools.
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