What is the sales tax rate in Salem?
The combined sales tax rate in Salem, Oregon is 0% as of 2026. It is made up of the Oregon statewide base rate of 0%, plus applicable Marion County and local district taxes. Salem sits within Marion County, and the rate can vary slightly across ZIP codes because of special district additions (see the ZIP breakdown below).
Sales tax in Oregon is administered by the Oregon Department of Revenue, which collects and distributes tax on behalf of the state and its local jurisdictions. The rate applies to most retail sales of tangible personal property delivered within Salem.
Who needs to collect sales tax in Salem, Oregon?
Any business with sales tax nexus in Oregon must register, collect, and remit sales tax on taxable sales delivered to Salem. Nexus is established through:
- Physical presence: an office, store, warehouse, employee, or inventory located in Oregon.
- Economic nexus: exceeding in sales to Oregon customers in the current or prior year.
- Marketplace facilitators: platforms such as Amazon or Etsy collect and remit on behalf of their third-party sellers.
Out-of-state (remote) sellers that cross Oregon's economic nexus threshold must register with the Oregon Department of Revenue before continuing to sell into the state.
How do you register for a sales tax permit in Salem?
To collect sales tax in Salem, you must register for a sales tax permit with the Oregon Department of Revenue. Registration is generally free. You will typically need your EIN or SSN, business entity details, bank account information, and an estimate of your monthly Oregon sales. Most permits are issued within a few business days of an online application.
How do you charge the right sales tax in Salem?
Sales tax in Salem is charged based on the delivery address. For orders shipped to a Salem address, the combined rate of 0% generally applies; for in-store sales, the rate is based on the store's location. Because some ZIP codes within Marion County carry additional special-district taxes, always confirm the exact rate for the specific delivery ZIP code. The tables below show the most common Salem ZIP codes and how Salem compares with other cities in Marion County and across Oregon.
