Multnomah County does not require permits for residential garage or yard sales. Portland, Gresham, Troutdale, and Fairview permit garage sales as an accessory residential use without city fees or registration. Signage must comply with local sign code. Oregon sales tax does not apply - Oregon has no state sales tax. Commercial-scale operations require a business license.
Oregon is one of only five states with no state sales tax, and no Multnomah County city requires a permit or fee for occasional residential garage, yard, or estate sales. Portland City Code 33.203 classifies garage sales as an allowed accessory use of a residential property and places limits on frequency (see time/frequency rules) rather than requiring a permit. Gresham Municipal Code 7.45 and Troutdale TMC 8.20 follow the same approach. Multnomah County unincorporated residents also do not need permits under MCC 39. Signage must comply with the applicable sign code: Portland allows temporary garage sale signs during the sale only, not in the public right-of-way (PCC 32.30), with no more than one sign per street frontage. Signs must be removed within 24 hours after the sale. Any seller operating at a scale resembling retail business (ongoing inventory purchases, daily operations, structured hours) is treated as a home-based business under PCC 33.203 and must obtain a Portland Business License and meet home occupation rules. Estate sales often use a licensed estate liquidator who is registered separately through Oregon DOJ if structured as a nonprofit charity sale.
Operating as unlicensed home business: Portland Revenue Division $100 to $1,000 fine plus required license. Illegal signage in right-of-way: $30 to $150 per sign under PCC 32.30. Signs left up after sale: code compliance citation $50 to $280.
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