CraftShow Events

Sales Tax for Craft Show Vendors in Oregon

Last researched September 14, 2026 Sources: Oregon Department of Revenue (tax); Oregon Secretary of State, Corporation Division (business names) High confidence

Short answer

Oregon has no general sales tax, so craft vendors have no state sales tax permit to obtain or tax to collect at Oregon shows [1]. What may apply instead: an assumed business name registration if you sell under a name without your own name [3][4], the Corporate Activity Tax only above $750,000 in Oregon commercial activity [2], and city-level taxes or registrations such as Ashland's prepared-food tax [5].

Registration
None (no state sales tax permit; assumed business name registration if not using own name)
Cost
Not stated on official pages reviewed
State base rate
None (no statewide sales tax) As of: 2026-09-14 (date checked; page undated). Local taxes may apply.
Event organizers have duties?
None found in official sources
Official registration
https://sos.oregon.gov/business/Pages/obr-assumed-business-name-registration.aspx

Who needs to register

  • No state sales tax registration exists: "Oregon doesn't have a general sales or use/transaction tax." [1]
  • Business name registration: "An assumed business name registration is required any time you are conducting business under a name that does not include your" real and true name [3].
  • Statutory rule as stated by the Secretary of State: "No person shall carry on, conduct, or transact business under a name other than their real and true name unless registered" [4]
  • Sole proprietors using their own name: "Sole proprietors don't have to be registered with the State of Oregon unless they are using an assumed business name or a fictitious name." [4]
  • Corporate Activity Tax registration applies only to large sellers: "Business or unitary group with Oregon commercial activity of $750,000 must register for the CAT." [2]
  • Small sellers are excluded: "Business or unitary group with $750,000 or less of Oregon commercial activity is excluded from all CAT requirements." [2]

The permit or registration

  • No state sales tax permit applies, because "Oregon doesn't have a general sales tax." [1]
  • Assumed business names are public: "The registration is public record." [3]
  • Names are registered by county: "Select the counties in which the name should be registered." [3]
  • CAT registration timing (large businesses only): "A business must register for the CAT within 30 days of realizing $750,000 in commercial activity for the year." [2]
  • Fees for an assumed business name registration were not reviewed (see gaps).

Collecting and filing

  • No state sales tax to collect or file: "Oregon doesn't have a general sales or use/transaction tax." [1]
  • CAT is not a sales tax: "The CAT is not a transactional tax, such as a retail sales tax, nor is it an income tax." [2]
  • CAT payment threshold: "Only taxpayers with more than $1 million of taxable Oregon commercial activity will have a payment obligation." [2]
  • CAT computation: "The tax is computed as $250 plus 0.57 percent of taxable Oregon commercial activity of more than $1 million." [2]
  • Oregon sellers selling into other states: "These Oregon businesses will need to collect and pay sales taxes to the sales tax states, if they meet the requirements." [1]
  • Buying supplies for resale out of state: "Oregon uses the Oregon Business Registry Resale Certificate for Oregon buyers who buy goods outside of the state and then resell them in Oregon." [1]

Organizer / promoter obligations

  • No specific promoter obligation found in official sources.

Food and other special cases

  • Local example (City of Ashland): "The City of Ashland imposes a 5% meals tax on all prepared food items and beverages, excluding alcoholic beverages" [5].
  • Ashland operators must register locally: "Each operator is required to obtain a City of Ashland Business Registration" [5].
  • Ashland filing frequency: "All operators must submit returns at a minimum quarterly, unless the City has notified the operator that they are required to submit monthly." [5]

Sources

  1. Oregon Department of Revenue, Sales Tax in Oregon — https://www.oregon.gov/dor/programs/businesses/pages/sales-tax.aspx — no general sales tax; resale certificate; Oregon sellers and other states' sales taxes.
  2. Oregon Department of Revenue, Corporate Activity Tax (CAT) — https://www.oregon.gov/dor/programs/businesses/pages/corporate-activity-tax.aspx — CAT thresholds, registration, computation, not a sales tax.
  3. Oregon Secretary of State, Assumed Business Name Registration — https://sos.oregon.gov/business/Pages/obr-assumed-business-name-registration.aspx — when an assumed business name registration is required; public record; county selection.
  4. Oregon Secretary of State, Do I Need to Register My Business in Oregon? — https://sos.oregon.gov/business/Pages/doing-business-means.aspx — real and true name rule; sole proprietors.
  5. City of Ashland, Business Registration, Transient Lodging Tax, Food & Beverage Tax — https://ashlandoregon.gov/244/Business-Registration-Transient-Lodging- — example of a local prepared food and beverage tax and business registration.

What we could not confirm

  • Confidence: high. The Department of Revenue states plainly that Oregon has no general sales tax, and CAT thresholds come from its CAT page; local obligations are lower-confidence because they vary by city and were sampled only for Ashland.
  • Gap: city and county business licenses or local taxes (for example in Portland or other cities) were not surveyed; vendors should check the city where each show is held.
  • Gap: assumed business name registration fee was not confirmed on the official pages reviewed.
  • Gap: food safety or licensing rules for food vendors at events (Oregon Department of Agriculture or county health) were not researched.
  • Gap: Oregon income tax obligations for out-of-state vendors earning income at Oregon shows were not researched.
  • Date-sensitive: the Ashland page notes a temporary payment-deadline extension to September 15, 2026 and new forms being set up; local tax details may change.
  • All Department of Revenue pages were undated; checked 2026-09-14.