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Finance Department

CBJ Sales Tax Guidelines

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   2. Select appropriate selection below:

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10. Definitions

• Retail Sale
• Delivery in CBJ
• Taxable Presence by Out-of-CBJ Merchants
• Real Property Taxes
• Contractor/Developer
• Individuals
• Services
• Employees versus Independent Contractors
• List of Taxable Services, Not Inclusive
• Rental
• Financing Lease
• Seller
• Selling Price
• Discounts
• Coupons
• Gratuities
• Service Charges
• Trade In
• Gift Certificates
• Finance Charges
• Advances and Reimbursements

20. Registration Requirements

• Who Must Register
• Change in Ownership
• Reorganization
• Change in Location or Name
• Business Closure

30. Reporting Requirements

• Quarterly Reporting
• Monthly Reporting
• Annual Reporting
• General Return Instructions
• Gross Sales
• Exemptions
• Timely Filing and Payment - Discount
• Quarterly Reporting
• Monthly Reporting
• Late Payment Penalties
• Interest
• Business Closed or Sold

50. Record Keeping Requirements

• Record Retention

55. CPV Record Keeping Requirements
100. Confidentiality of Sales Tax Information
106. Freight and Delivery Charges
130. Inclusion of the Sales Tax in the Selling Price
400. General Principles for Sales Tax Exemptions
401. Casual and Isolated Sales
402. Prohibited
403. Goods Sold Out of Borough
405. Construction Material/Services
406. Funeral
407. Medical Services, Prescription Drugs
408. State Licensed Counseling Services and Assisted Living Homes
409. Items Specifically Manufactured for a Patient
411. Membership Dues
412. Non Profit Organizations
413. Sales to and by Government Agencies
416. School Groups and Cafeterias
417. Daycare
418. Senior Citizens
419. Nonresidents (Repealed June 30, 2006)
420. Residential Rentals
421. Single Item Exemption "Cap"
422. Single Service Exemption "Cap"
423. Lease Purchase Option
424. Commissions on Travel, Lodging, or Tours
425. Commissions on Travel Sold Outside CBJ
426. Financial Institutions
427. Printing Services Delivered Out of CBJ
428. Aviation Fuel
429. Non Profit Youth Camps
430. Gubernatorial Committee
431. Resale of Services
432. Sales for Resale - Goods

• Resale Certificates

435. Lobbyist
436. Transportation of Goods
437. Advertising Services
438. Warranty
439. Real Property Related Party
440. Sales Agent Commission
450. Bad Debt Exemption
700. Hotel/Motel Tax Procedures