Oregon Contractor Sales Tax 2026

Oregon sales tax for contractors 2026. Labor taxable? Materials? Real rules from state revenue department.

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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Oregon contractor resources by trade