Registration Forms

• Business Registration Form

Any person, firm, or business entity must register before making sales, rendering services, or making rentals within the City and Borough of Juneau. This is a dual tax registration form for both the Sales Tax Office and the Assessor's Office.

Reporting Forms

• Areawide Sales Tax Return Form (use Alternate
  Areawide Sales Tax Return Form below if you have
  Liquor or Hotel/Motel
  sales to report)

Every seller of goods or provider of services or rentals must file a sales tax return for each reporting period regardless of the level of sales or the amount of tax due. Even if your business has not transacted any business, made any sales or received any business income, you are required to file a timely tax return. Click [here] for instructions.

• Alternate Areawide Sales
  Tax Return Form (only for businesses with Liquor
  and/or Hotel/Motel sales)

CBJ levies sales taxes on the sale of alcoholic beverages and room rentals to transients. These taxes are levied in addition to the areawide sales tax. Businesses with Liquor or Hotel/Motel sales to report should use the Alternate Areawide Sales Tax Return Form provided here. Click [here] for instructions.

• Exemptions

A brief listing of the exemptions by code number. For the full text of any exemption, please contact the Sales Tax Office.

• Change of Address/Name Change Form

Return this form to the Sales Tax Office as notification of changes to your business mailing address or business name.

• Business Sale or Closure Form

Merchants must file a final sales tax return within 15 days of the sale or closure of a business. Complete this form and submit it the Sales Tax Office with the final return.

• Reporting a Bad Debt

Procedure 450.

• Tobacco Excise Tax Return Form

The tobacco excise tax is levied on the first introduction of the tobacco products into the City and Borough of Juneau.

Exemption Applications - Merchants

• Resale of Goods Certificate Application

• Resale Codes

All businesses making local purchases for resale must apply for and obtain a Resale of Goods Certificate for exemption. Certificates must be renewed on an annual basis. The Resale of Goods Certificate will only be issued to businesses that are registered and current in filing and remitting sales tax. Click [here] for Administrative Guidelines.

• Related Party Commercial Rental Exemption Certificate

This exemption certificate applies only to commercial real property rentals between related parties. Click [here] for instructions.

• Non-Profit Exemption Certificate

Non-Profit Organizations who have obtained an IRS ruling as a 501 (c) (3) or 501 (c) (4) may purchase a non-profit exemption certificate. A copy of the letter ruling by the IRS must accompany the application.

Exemption Applications - Individuals

• Senior Citizen
  Exemption Card

Alaska Residents who are 65 years or older may purchase a senior citizens sales tax exemption card at the sales tax office. Applications cannot be processed by mail. Click [here] for more information about Senior Tax Exemption.

• Designated Shopper's Card

Senior Citizens who are unable to shop for themselves may appoint an individual to shop on their behalf.

Other Merchant Information

• Information for New
  Merchants

General information on the levy of the CBJ sales tax, reporting requirements, record keeping, and other merchant responsibilities.

• Interpretation of Selected
  Sales Tax Exemptions

Prepared by the Sales Tax Office to assist merchants in the interpretation, qualification, and documentation required for the most commonly used sales tax exemptions.

• Sales Tax Exemption Log

It is the merchant’s responsibility to accurately document all exempted sales. Failure to maintain proper documentation on exempted sales will result in loss of exemption. Merchants may use this sample format to log exemption documentation on multiple exemption types.

• 5% Rate Chart--Areawide Sales

• 8% Rate Chart--Liquor Sales

Rate charts to assist merchants in collecting the appropriate amount of sales tax on areawide and liquor sales. There is a liquor tax of 3% levied in addition to the areawide rate of 5%. A total of 8% is due on sales of alcoholic beverages.

Sales Tax Appeal Forms

• Under $500 Sales Tax Appeal Form

For controversies involving taxable sales, sales taxes, penalties and interest not exceeding five hundred dollars. The appeal form must be filed with the CBJ Treasurer.

• Over $500 Sales Tax Appeal Form

• Rules Of Procedure Before the Sales Tax Board Of Appeals

To appeal decision of the CBJ Treasurer or for controversies involving sales taxes, penalties, and interest exceeding $500 to the Sales Tax Board of Appeals. The appeal form must be filed the CBJ City Clerk's office within 20 days of the hearing decision by the CBJ Treasurer or notice of assessment by the CBJ Sales Tax Office.

The full text of the Sales Tax Code is available at:
http://www.juneau.lib.ak.us/law/code/