Oregon Contractor Sales Tax 2026
Impuesto sobre ventas para contratistas en Oregon 2026. ¿La mano de obra está gravada? ¿Los materiales? Reglas reales del departamento de ingresos estatal.
Oregon sales tax rate for contractors
- Combined rate: No state sales tax (CAT 0.57% on commercial activity over $1M)
- Construction labor taxable: NO - real property labor is exempt
- Tax authority: Oregon Department of Revenue
How Oregon treats contractor labor
No sales tax. Corporate Activity Tax (CAT) at 0.57% on commercial activity over $1M annual.
Oregon-specific rules
No state sales tax. CCB license required for all contractor work. 8-day notice of right to lien is one of the shortest in US.
Oregon mechanics lien rights
Beyond sales tax, Oregon contractor billing must respect the mechanics lien deadline of 75 days from last work (90 days for owner-occupied residential). Preliminary notice: Notice of right to lien required within 8 days of first furnishing for owner-occupied residential.
Oregon contractor licensing
Oregon Construction Contractors Board (CCB) - required for licensed work. $325 + $20K bond + liability insurance. Board: https://www.oregon.gov/ccb.
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