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Credits, Exemptions, Deductions

Common Exemptions

  • Manufacturing, selling or distributing motor vehicle fuel.
  • Liquor, beer, and wine sales.
  • Sale of real estate. However, no exemption is allowed for license to use real estate or for amounts received as commissions.
  • Lease or rental of real estate for a continues period of 30 days or longer.
  • Insurance agents (brokers are subject to tax).
  • Farm products or edibles raised, produced or manufactured within the State of Washington and sold by the farmer.
  • Casual and isolated sales, such as an accountant selling his or her office furniture.
  • Accommodation sales.
  • Adult family homes.
  • Day Care provided by churches.
  • Operation of sheltered workshops.
  • For the full list of the exemptions and its explanations refer to ACC 3.53.100.

Common Deductions

  • Retail or wholesale sales delivered outside of Auburn.
  • Cash discounts taken by customers.
  • Credit losses or bad debts sustained by sellers.
  • For the full list of the deductions and its explanations refer to ACC 3.53.110


  • Multiple Activities Tax Credit - applies to persons who engage in business activities that are subject to tax under two or more tax classifications on the same revenues.

  • New Business Tax Credit - applies the taxpayer has not, for any period of time, engaged in business in the City of Auburn within the five (5) years preceding application of the tax credit; must employs twenty (20) or more full-time equivalent positions in Auburn. An FTE position is defined as each one thousand nine hundred and twenty (1,920) worker hours per calendar year. Tax credit is one thousand dollars ($1,000) per FTE position in the City of Auburn per quarter (applies only to Quarterly filers). The tax credit can be taken for the first twelve (12) consecutive reporting quarters or three (3) reporting years. For further details refer to City Tax Guide and ACC 3.53.120.