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Oregon Topics: Taxation

Oregon is one of the few states without a sales tax. This has placed additional strain on property tax, income tax, and other mechanisms to fund government programs. For many years, Oregon's initiative system of direct legislation has driven the debate over crafting a fair system of taxation. The increasing state role in school funding and the additional spending mandates dictated by initiative measures have created further challenges for lawmakers charged with devising tax policy. 

This guide links to sites that offer tax publications, forms, and transactions online.
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Oregon Blue Book

(includes contact information, agency history, records retention schedules, budgets, and records held by the Oregon State Archives)

Government fi​nance section (analysis includes tax issues)

Oregon Revenue Department information

Board of Tax Practitioners information

Board of Accountancy information

Oregon Tax Court information

Oregon Revenue Department

For Individuals

For ​Businesses

Oregon Tax Court (includes opinions, orders and forms)

Legislative Revenue Office (Oregon Legislative Assembly- includes reports on forms of state taxation)

Search Oregon Elections Division initiative, referendum and referral database (includes complete text- enter keyword tax, taxation...)

Oregon Board of Accou​ntancy​ (licenses accountants)

Oregon Historical County Records Guide (inventories of assessment and tax rolls in all Oregon counties)

Federal and Regional Resources

Internal Revenue Service (IRS) (tax forms and information)

Multistate Tax Commission (information about tax laws that apply to multistate and multinational enterprises)

U.S. Congress Joint Committee on Taxation

General Resources

Oregon Society of Certified Public Accountants

National Association of Tax Professionals

Tax Foundation (​education and research information related to all levels of taxation)

American Taxation Association (tax education and research information)

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Revenue Building
The Revenue Building in Salem houses the Oregon Department of Revenue. (Oregon State Archives Photo)