Oregon does not have a general sales tax or a use/transaction tax.

Oregon nexus for out-of-state sellers

The Oregon Department of Revenue states that “any corporation with substantial nexus in Oregon, and not protected by Pub. L. 86-272, must pay Oregon excise or income taxes.”

“Doing business” in Oregon means “being engaged in any profit-seeking activity in Oregon,” including maintaining a stock of goods, having a place or business or office, having employees or representatives provide services or encourage sales, and having an economic presence “through which the taxpayer regularly takes advantage of Oregon’s economy to produce income.”

See the Oregon Department of Revenue, Sales Tax and Who has to file?