No sales tax is charged on food or other products purchased within Sherman County. Indeed, Oregon is one of five U.S. states without a state-wide sales tax — though municipalities can create their own. (While Oregon does not charge sales tax on general purchases, there are “excise taxes” added to the sale of alcohol, gas, tobacco, and marijuana.) Meanwhile, the state of Oregon provides a substitute “resale certificate” that may exempt your out-of-state purchases from sales, use, or transaction taxes too.