No State Sales Tax — Oregon
Oregon has no general state or local sales tax, so restaurants do not need a sales-tax/seller's permit — but income and business taxes still apply.
What it is. Oregon is one of the few states with no general sales tax. Restaurants do not collect state or local sales tax on food and beverages and do not need a sales-tax permit / seller's permit.
What still applies. Income-based and payroll taxes still apply — including state income tax, the City of Portland Business License Tax, the Multnomah County Business Income Tax, and the Metro Supportive Housing Services (SHS) Business Income Tax (see the Portland business-tax article). Some localities also levy prepared-food or lodging taxes in specific jurisdictions (not citywide in Portland).
Who administers it. Oregon Department of Revenue (income/withholding); local revenue divisions for local business taxes (State layer).
What SpoonSeal tracks. The document(s) you upload for this requirement, with automatic renewal/expiration tracking (Current, Due Soon, Expired). Where the city publishes health-inspection results (e.g., NYC and Chicago), SpoonSeal syncs them automatically; elsewhere they can be added manually.
References
- Oregon Department of Revenue — https://www.oregon.gov/dor/pages/index.aspx — Official source last checked: 2026-07-02
Stay ahead of this requirement
SpoonSeal stores your documents, tracks expirations, and reminds you before anything lapses — so you are always inspection-ready.
Get started free →This guide is informational and not legal advice. Always confirm current requirements with the official agency linked above.