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Office of Management & Finance

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 090.12-1 Exceptions to Regulated Property Sale Limitations (Summary)

Revenue Division Secondhand Dealers

AR 090.12-1 Exceptions to Regulated Property Sale Limitations

Dealers should refer to Rule for complete requirements, this is a summary only.


Type of Transaction


Copy ID


Decl of
Proof of


RAPID Reporting

Consigned item & property is mailed or shipped

No No No No 15 days Name, address & date of acquisition
Trade Show within 400 miles of Portland limits-beyond 400 miles items are exempt from regulation No No No No

Yes for items still in possession after show.

Complete description of item, name & date of event & address of venue

Purchase from a business where reg prop is donated or bought
from 501(c) 3 only.

No No No No Yes

Name, location address & date of acquisition

Internet and item is mailed or shipped to Dealer No No No No Yes

Seller’s name or ID, name of listing website & date of acquisition

Yard sale, garage sale, estate sale, swap meet

No No No No Yes

Physical address of sale & date of acquisition

Regulated property from a licensed business that already reported item into RAPID

No No No No No These items do not have to be entered into RAPID. Keep the receipt.
Regulated property from registered business outside Oregon or Washington No No No No No

Name & location, address of licensed business, date of acquisition, digital photo of items

Abandoned or consigned repair items Yes Yes No No 15 days  
Hold payment for 15 days or offer in-store credit for all transactions Yes No No Yes 15 days Must notify Revenue Bureau of policy
Consignment & payment held for minimum 15 days Yes No No Yes 15 days  
Items with complete serial number, jewelry or precious metal scrap Yes Yes Yes Yes 20 days Must include photo in RAPID entry