Sales Tax- Frequently Asked Questions
What is the City of Evans Sales Tax rate?
When are my taxes due?
Tax returns are generally due on the 20th of the month following the reporting period. If the 20th falls on a holiday or a weekend, the due date is the next business day. Returns must be postmarked on or before the due date to be considered timely.
If I have no tax liability, do I still need to file a tax return form?
Yes, a return must always be filed even if there is no tax due.
What is the vendor allowance?
A vendor may retain a percentage of the amount of sales taxes to be paid to the City of Evans to cover the expense of collection and remittance of the sales tax for the reporting period.
Provided the return and remittance are not delinquent, the taxpayer may retain a vendor allowance equal to 3.33% of the amount of tax due but shall not exceed $100.00 per monthly or quarterly filing period.
Is a postmark of the 20th acceptable as proof of the mailing date?
Yes, only if bearing a postmark or cancelation placed by the US Postal Service with a date of the due date or earlier. A “Postmark” does not include a date stamp from a private postage meter.
When do I report/remit sales taxes?
- If more than $300 in tax will be remitted each month, returns must be sent in monthly.
- If less than $300 in tax will be remitted each month, a quarterly filing basis will be granted.
- An annual filing status may also be granted if the yearly tax remitted is $300 or less.
- Returns are sent out at the beginning of the year for monthly and quarterly filers. Annual filers will receive their tax returns at the end of the year.
Where can I obtain a Sales and Use Tax Return Form?
Sales and Use Tax Return Forms are available on our website, by contacting the sales tax office, or by picking one up at the City of Evans. We will also email, mail or fax you preprinted return forms upon your request.
There is a fillable PDF return form on our website at www.cityofevans.org. Click on the “Forms” tab on the green banner in the middle of the page. Scroll down and click on page two. Then scroll to the “Sales and Use Tax Return Form”. Click on the PDF attachment. Complete the form, sign and submit with check or cash payment.
If you do not have access to the internet, we can mail or fax you an application.
What happens if I do not file on time?
A late filing penalty of the greater of $15.00 or 15% of the estimated taxes due, per delinquent return will be assessed. An interest rate of .75% per month will also be charged. The vendor fee is not allowed.
Does the City of Evans have a General Use Tax?
Yes, the City of Evans imposes a 3.5 % tax upon the privilege of using, storing, distributing or consuming in the City tangible property or taxable services purchased, rented or leased if you purchased items without paying sales tax in the City of Evans. The use tax rate is 3.5%.