What is Use Tax?
If you purchase furniture, fixtures, equipment (not inventory) or supplies for use, storage or consumption in the City without paying the City sales tax you owe a use tax. You owe one or the other, not both. The use tax is paid directly to the City by you, the consumer. For example, if you purchase office supplies from a direct mail catalog company outside the City and the sales tax is not collected by the seller, you must pay use tax directly to the City. Transactions specifically exempt from the City sales tax are also exempt from the City use tax. (For more information on use tax, see the tax guide titled “Use Tax”).
