Uniform Sales and Use Tax Ordinance

The Uniform Sales and Use Tax Ordinance is a legal framework designed to standardize how sales and use taxes are applied across different jurisdictions. Sales tax is a fee collected by retailers on purchases, while use tax is paid by consumers on items bought outside their home area but used there. This ordinance helps ensure consistency in tax rates and regulations, making it easier for businesses and consumers to understand and comply with tax obligations. By harmonizing these rules, it simplifies the tax process and reduces confusion for sellers and buyers alike.