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Oregon: no general sales tax on labor
Oregon has no general sales tax, so there is no state sales tax to add to your labor. Read from Oregon's own revenue pages, checked November 6, 2026, with every answer quoted below.
Labor and sales tax in Oregon
No general sales tax. Oregon's own page says so in one line, quoted below.
Repairs to things, building repairs, installation and new construction: not taxed. Oregon has no general sales tax, so labor is not taxed by the state.
- “Oregon doesn't have a general sales or use/transaction tax.” — Sales Tax in Oregon (Oregon Department of Revenue), no date on the page
The other states with no general sales tax
Oregon is one of 5 states with no general sales tax. The others, each with its own page:
- Alaska: no state sales tax; local taxes not checked
- Delaware: no sales tax; a gross receipts tax on the business
- Montana: no state sales tax; resort taxes not checked
- New Hampshire: no sales tax (not fully confirmed)
Jobs outside Oregon
Unlike Oregon, Hawaii and New Mexico tax labor through a tax on the business's receipts, on every kind of job.
Where a state has a sales tax, the answer turns on the job. Of the 43 states and DC with one, 29 do not tax repair labor on a building, 21 tax the labor to repair a thing, and 41 say installation depends. Repair labor on a building is taxed in New Jersey, New York, North Carolina, South Dakota, Washington and West Virginia, and new construction labor in Arizona, South Dakota and Washington. If you take work outside Oregon, check that state's own page.
Of Oregon's neighbours, Washington taxes repair labor on a building and California, Idaho and Nevada do not, by their own pages.
Check with the Oregon Department of Revenue
Before you bill: check with the Oregon Department of Revenue. As of November 6, 2026.
This is a plain-words summary of each state's own revenue guidance as of November 6, 2026, not tax advice. Rules have exceptions, and cities and counties can add taxes of their own. Check with the state's tax department, linked on every state's page, before you bill.
Compare Oregon with every state's answer, or with its neighbours just below.
Next door to Oregon
- California: home repair not taxed, installation depends
- Idaho: home repair not taxed, installation depends
- Nevada: home repair not taxed, installation depends
- Washington: home repair taxed, installation taxed
Official sources for Oregon
- Sales Tax in Oregon (Oregon Department of Revenue) — no date shown
Every state in one file: Excel and CSV downloads