Are Oregon residents now required to pay sales tax on candy and bottled water?
Oregon residents must pay sales tax on purchases of candy and bottled water that will be consumed in Washington, similar to all other taxable purchases of tangible personal property. However, residents of Oregon (and other states that impose a sales tax rate of less than 3%) may request a tax exemption at the time of purchase if they will be consuming the products outside of Washington State. For more information, please see our information about sales to nonresidents.