Do I owe sales tax?

If you are in the business of selling to consumers and the sale is not exempt from city tax, then you owe the retail sales tax. In Tucson, the seller owes the sales tax to the City of Tucson whether or not the seller added sales tax to the price of the items sold. The burden of proving that a sale of personal property is not a taxable sale is upon the seller.

Further information is available in A Guide to Understanding Business Taxes and Licenses