Sellers Use Tax is imposed on the retail sale of tangible personal property sold in the Auburn tax jurisdiction by businesses located outside of Auburn which have no inventory located in Auburn, but are making retail sales in Auburn via sales offices, agents, or by any significant recurring contact or "nexus" with Auburn.
* 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.
Who Must File?
Every business/entity that is located outside the City of Auburn and has no inventory located in Auburn, but makes retail sales of tangible personal property in Auburn via sales offices, agents, or by any significant recurring constant or 'nexus' with Auburn
When is Tax Due?
The tax is due on or before the twentieth (20th) day of the month following the reporting period. The sellers use tax return must be delivered to the City or postmarked by the 20th. If the 20th occurs on a Saturday, Sunday, or Postal holiday, payments and returns bearing a U.S. Postal Service postmark of the next business day, or hand-delivered the next business day, will be accepted as timely.
What is the Tax Rate?
|Farm and Machinery||1.5%|
|Autos Withdrawn||$3.15 each|