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Revenue Division

Arts Tax: 503-865-4278

Business Taxes: 503-823-5157

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

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Administrative Rule 020.14-1 Definition of a Dealer

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Secondhand Dealers

Administrative Rule 020.14-1 Definition of Dealer


Notwithstanding the definition in PCC 14B.090.020 F, a business whose only acquisitions of regulated property meet all of the following criteria is not a “Dealer”:

1. The regulated property is a smartphone that is able to be powered on and is in workable condition.

2. The smartphone is being presented to the business to qualify for an upgrade or trade-in credit.

3. If the smartphone is locked the customer must unlock it.  If the smartphone is locked and/or disabled because it is in “Lost Mode” or a similar setting, it is ineligible for an upgrade and will be refused.

4. The phone seller must be confirmed to be an existing wireless customer by producing the following for verification in the carrier’s database:
     a. a piece of acceptable identification;
     b. the billing address;
     c. the last four digits of the seller’s social security number.

5. The phone seller must be able to enter their user ID and password to show that the “find my phone” or similar application is disabled.

6. Once the phone seller is verified as an authorized user, the value of the smartphone may be applied toward the purchase of a new smartphone. The new smartphone must be purchased that same day.


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Director, Revenue Bureau                                                                Date Adopted