If you include tax in your sales price, you may factor in order to compute the amount of tax included in your gross sales for deduction purposes. Computed Taxable Income Taxable retail sales less computed taxable income equals your deduction for tax collected. This is a tax on items that were purchased or rented without paying sales tax. The purchased or rented items become taxable when they are used, stored, or consumed within the City. The use tax does not apply to items which are resold or released in the normal course of business.
Businesses are responsible for computing and paying use tax.
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