Oregon Sales Tax for Contractors (2026): No State Sales Tax on a Remodel
Why an Oregon contractor charges no state sales tax on a remodel, what still applies, and three jobs worked.
Not tax advice. General information from each state's revenue department, checked Oct 29, 2026. Rates shown are the state rate; city and county tax is extra where it applies. The facts of your job and contract can change the answer; for a specific job, ask a tax professional in your state.
The rule in Oregon
No state sales tax
Oregon has no general sales tax on remodeling.
None
No general sales tax
Itemizing or time and materials
Not applicable.
Not applicable
Source: Oregon DOR, Sales Tax (DOR page)
“Oregon doesn't have a general sales or use/transaction tax.”
Three jobs, worked
| Job | Customer | You pay |
|---|---|---|
| Bathroom $12,000 job, $5,000 materials | $0 | $0 |
| Kitchen $40,000 job, $15,000 materials | $0 | $0 |
| Addition $90,000 job, $35,000 materials | $0 | $0 |
On the kitchen: No state sales tax on the job or the materials.
Oregon sales tax questions
Do contractors charge sales tax in Oregon?
No. Oregon has no general state sales tax.
Is there any tax on remodeling in Oregon?
No state sales tax applies to the job or the materials.
Compare other states
How we checked
We read each state's sales tax rule for construction contractors on the revenue department or legislature site, and its 2026 state rate. Two independent research passes covered all 50 states and DC, and a third reviewer checked the result. Where a state's own page would not load, the row names the copy we read. Last checked .
This guide explains the general rule for remodeling an owner-occupied home. It is not tax advice.