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Office of Management & Finance

Revenue Bureau

Phone: 503-823-5157

Arts Tax: 503-865-4278

111 SW Columbia St, Suite 600, Portland, OR 97201

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These Portland residents do not pay the Arts Tax:

  1. Individuals who are under the age of 18;

  2. Individuals whose household income is at or below the federal poverty level; and

  3. Individuals with less than $1,000 of income.

Request an exemption

Request a household exemption from the Arts Tax

Federal Poverty Guideline

2013 Federal Poverty Guideline description and chart

Are you exempt from paying this tax?

Flowchart to assist with determining exemptions as well as verification documents required to support your request

Form 4506-T (IRS request for record of account)

Submit this form with your exemption request if you did not file a 2013 Form 1040, 1040A or 1040EZ and your household did not receive TANF/SNAP (food stamp) benefits or free school lunches in 2013

Household Exemption

Administrative rule about how the bureau determines a household's eligibility for an exemption

Request for Financial Information

Administrative rule about the bureau's right to request financial information from taxpayers to verify an exemption request

Liability Date of "Eighteen Years Old"

Administrative rule regarding determining tax liability for people who just turned 18 years old

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