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Sales Tax Forms

These forms are available as Adobe Acrobat (TM) files. In order to read the Adobe files, you will need the Adobe Reader. This FREE program is available from the Adobe web site.

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 Exemption Certificate	This exemption certificate applies to transactions between related parties.
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/