Receipt requirements · OR
Oregon receipt requirements
What a business issuing its own receipts in Oregon needs to show: the rate, whether tax has to be stated separately, which categories are exempt, and whether a written rent receipt is required.
Rates verified: 2026-08-05. Rates change — check your state Department of Revenue before relying on a figure for filing.
Sales tax at a glance
- State rate
- %
- Combined with local
- No state or local sales tax
- Sourcing
- No state sales tax
Does tax have to be separately stated?
There is no sales tax and nothing to state separately. An Oregon retail receipt should show no sales tax line.
Whatever the rule, print it as its own line. Separately stating tax is what lets a reviewer isolate the pre-tax cost, and it is the mechanism most state statutes use to let a seller exclude the tax from gross receipts. The display conventions are covered here.
Exempt and specially rated categories
- No general sales tax on any category
- Vehicle privilege tax applies to new vehicle dealers
- Bicycle excise tax on new bicycle sales
- No local general sales tax
A basket that mixes an exempt item with a taxable one needs a per-line tax flag and separate taxable and non-taxable subtotals, or the tax line cannot be checked against the lines it came from.
Rent receipts in Oregon
A tenant who asks for a writing evidencing their payment is entitled to receive it from the landlord as a condition of making the payment, and the writing must show the amount, the date and identify the property. Where payment is made by mail or otherwise not in person, the landlord must provide it within a reasonable time.
Authority: ORS 90.140(2).
The two fields landlords most often omit are the period the payment covers and the unit number. The full field list is here, and the statutory format is in the rent receipt spec.
Worth knowing in Oregon
Oregon has no sales tax, but a new vehicle dealer's receipt carries a vehicle privilege tax and a bicycle shop's carries a flat excise on new bikes — both are the seller's liability and appear as their own lines, never as "sales tax." On the rental side, Oregon's receipt duty is triggered by the tenant asking, so a landlord should have a receipt ready rather than issue one by default.