Sales tax is a privilege tax imposed on the retail sale of tangible personal property sold in the Auburn tax jurisdiction by businesses located in Auburn. The tax is collected by the seller from their customer and remitted directly to the City. All sales of tangible personal property are retail sales except those defined as wholesale sales.
* Total gross proceeds from the sale of non-exempt tangible personal property including labor, unless separately itemized at the time of the sale, less any allowable deductions is subject to taxation.
When is Tax Due?
The sales tax is due on or before the twentieth (20th) day of the month following the reporting period.
The Sales Tax Report must be delivered to the City of postmarked by the 20th. If the 20th occurs on a Saturday, Sunday, or a Postal holiday; payments and returns bearing a U.S. Postal Services postmark of the next business day, or hand-delivered the next business day, will be accepted as timely remittance.
Who Must File?
Every business/entity engaged in making retail sales of tangible personal property for storage, use, or other consumption in Auburn who:
- maintains a place of business,
- qualified to do business,
- solicits and receives purchases or orders by agent or salesperson,
- distributes catalogs or other advertising matter and by reason thereof received and accepts orders from residents within the Auburn tax jurisdiction, or
- makes deliveries as a condition of retail sales originating outside the Auburn tax jurisdiction to the ultimate consumer of such tangible personal property, at a location inside the Auburn tax jurisdiction using said seller's employees or vehicles whether owned, leased, or rented. Withdrawals are items purchased at wholesale which are withdrawn for use. A withdrawal would include any items that are purchased tax free for resale, but are withdrawn from inventory and used by the owner/employees instead of being sold. Withdrawals are subject to tax and the cost of these items should be reported on the sales tax return. A withdrawal also includes the cost of items withdrawn from inventory and used by the seller and/or employees in making additions to real property.
What is the Tax Rate?
|Farm and Machinery