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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

More Contact Info

New Form Posted: De Minimus Exemption Request Form

The Revenue Bureau has created and posted a new form: De Minimus Exemption Request Form (Form DME, revised 12/10/2012).

  • DME (Fill & Print PDF)
  • DME (Printable PDF)

Form DME is for sole proprietors who certify the three most recently completed tax years, either 1) their gross income everywhere (inside and outside Portland and Multnomah County) is less than $20,000 or 2) their only business activity everywhere is the rental of one or two residential rental units.