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.
SELLERS USE TAX
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.
CONSUMERS USE TAX
Consumers Use Tax is imposed on tangible personal property brought into Auburn for storage, use, or consumption in the state when the seller did not collect seller's use tax on the sale of the property.
Rental/Leasing Tax is a privilege tax levied on the lessor for the leasing or renting of tangible personal property. The gross receipts, including any rental tax invoiced, from the leasing or rental of tangible personal property. This tax is due on "true leases" (those leases in which the title to the property is retained by the lessor at the end of the lease agreement or when the lessee has an option to purchase the item at the end of the lease agreement for the fair market value of the item).
Lodging Tax is a privilege tax on persons, firms, and corporations engaged in renting or furnishing rooms, lodgings, or other accommodations to transients for periods of less than 180 days of continuous occupation and apply to all charges for providing such accommodations. This tax also applies to charges for personal property used or furnished in such rooms or lodgings
WHOLESALE MOTOR FUEL
Wholesalers selling motor fuels into the City of Auburn of Auburn pay a motor fuel tax. The motor fuels tax is $.02 per gallon within the City limits. The motor fuels tax is due on or before the 20th day of the month next succeeding the period in which the tax accrues. A penalty is due if the tax is paid after the 20th day of the month in which the tax is due. The business is required to file a wholesale motor fuel return for each period even if no motor fuels are sold in Auburn and any business or individual selling motor fuels must be licensed in the City of Auburn.
All businesses selling liquor at retail within the City of Auburn are to pay a 3% liquor tax on the wholesale purchases made from the Alcohol Beverage Control (ABC) State Store. The City Revenue Office mails monthly invoices for any liquor tax due to the City of Auburn based on the monthly wholesale liquor purchases reported by the Alabama Alcoholic Beverage Control Board to our office. Each invoice is due upon receipt
Any business or individual selling, storing, or delivering cigarettes in the City limits of Auburn must pay a tax equal to 2 mills per cigarette. The stamps are sold in rolls containing 15,000 stamps. A roll is $600.00, however a 10% discount is allowed if payment accompanies the order. Any business or individual selling, storing, or delivering cigarettes must be licensed in the City of Auburn.