851516
10-12-2013, 01:50 PM
Q: If my store is located outside the city limits, I don’t have to bother with Tucson’s city tax, do I?”
A: The out-of-city sales exemption is sometimes misunderstood. To take a valid out-of-city deduction, the order must be received at the seller's permanent out-of-city business location. Also, transfer of title and possession must take place outside the city and the stock must be located outside the city. If the order is received at your business location in Tucson, you must pay 2% tax to the City of Tucson even if the customer is located in another city. If your business is located outside Tucson city limits but you come into the city to take orders and/or deliver goods, you must contact the License Section to determine which business licenses are required.
http://cms3.tucsonaz.gov/sites/default/files/finance/faq_workshop_format_10_2011.pdf
The order is not received at my permanent out-of-city business location. It's received on my truck in Tucson city limits.
Transfer of title and possession takes place inside Tucson city limits and the stock is kept outside city limits on my truck.
The order is received on my truck in Tucson city limits, so I must pay 2% tax to the City of Tucson even if the customer is located in another city?
My business is located outside Tucson city limits but I come into the city to take orders and/or deliver goods.
So let's say I have a customer in Oro Valley, AZ. I need to charge them Tucson sales tax and Oro Valley sales tax, correct?
A: The out-of-city sales exemption is sometimes misunderstood. To take a valid out-of-city deduction, the order must be received at the seller's permanent out-of-city business location. Also, transfer of title and possession must take place outside the city and the stock must be located outside the city. If the order is received at your business location in Tucson, you must pay 2% tax to the City of Tucson even if the customer is located in another city. If your business is located outside Tucson city limits but you come into the city to take orders and/or deliver goods, you must contact the License Section to determine which business licenses are required.
http://cms3.tucsonaz.gov/sites/default/files/finance/faq_workshop_format_10_2011.pdf
The order is not received at my permanent out-of-city business location. It's received on my truck in Tucson city limits.
Transfer of title and possession takes place inside Tucson city limits and the stock is kept outside city limits on my truck.
The order is received on my truck in Tucson city limits, so I must pay 2% tax to the City of Tucson even if the customer is located in another city?
My business is located outside Tucson city limits but I come into the city to take orders and/or deliver goods.
So let's say I have a customer in Oro Valley, AZ. I need to charge them Tucson sales tax and Oro Valley sales tax, correct?