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Oregon Tax Information

  • The state does not have a sales tax; however, Oregon may impose a State Transient Lodging Tax for hotel stays.
  • Individually billed accounts (IBA) are exempt from the State Transient Lodging tax.
  • Centrally Billed Accounts (CBA) are exempt from the State Transient Lodging tax.

Need help recognizing a card or telling if a card is an IBA or CBA?

Forms

Travel Card/Account

Oregon’s Department of Revenue (DOR) does not require an exemption certificate to be exempt from State Transient Lodging Tax if you are a federal employee on federal business. DOR only requires that the lodging provider retain reasonable proof that the stay was exempt. Reasonable proof could be travel orders, or a letter from the federal employer on official letterhead stating the reason for travel is work related, or records showing the room was paid for using a government issued credit card or payment arrangements were made with the federal entity directly.

Local governments may have different requirements to be exempt from Local Transient Lodging Tax.

Notes

Individual counties and cities within Oregon may impose a Local Transient Lodging tax for hotel stays. The federal government may or may not be exempt from the Local Transient Lodging tax, depending on the local jurisdiction. Please contact the local county and/or city jurisdiction for further information on their specific rules and regulations regarding local tax exemption.

Laws, Regulations, Policies

Point of Contact

Updated May 1, 2026

Return to State Tax Forms

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