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WHO MUST FILE
Every person making sales, rentals or performing services within CBJ, regardless of whether such transactions are taxable or exempt, must file returns.
Every person registered with the sales tax office to conduct business in CBJ must file returns regardless of whether sales were made during the filing
period. Every person making sales, rentals or performing services within CBJ that are exempt must file a return. Returns are due on or before the last
day of the month succeeding the end of each quarter ending March 31, June 30, September 30, and December 31. Returns are due regardless of the level
of sales or the amount of tax due. Documentation supporting gross sales and exemptions claimed must be maintained for 3 years. These records are
subject to examination by CBJ Auditors.
INSTRUCTIONS FOR COMPLETING THE COMBINED SALES TAX RETURN FORM
LINE 1 . LATE PAYMENT PENALTY AND INTEREST
LINE 1. GROSS SALES 0
• Late payment penalty is 5% of unpaid tax balance per month or
Includes, but not limited to, revenue derived from: retail sales to
any fraction thereof increasing monthly to a maximum of 25%.
consumers, sales for resale, services provided, commercial
rentals, bartering and pull tabs gross sales. • Interest accrues on the unpaid tax balance at an annual rate of
1 % (multiply unpaid tax balance by .0 083; multiply that
Include all exempt sales in gross sales reported. 3 1
figure by the number of months the return is delinquent).
Include in column 1 all revenue reported in column 2 & 3.
If you need help computing penalties and interest, please call the
Do not include sales tax with gross sales reported.
Sales Tax Office at (907) 586-5215 x 4901. If you do not remit
LINE 2. LESS ALL EXEMPT SALES the late fees, penalties and interest with the return, you will be
Allowable deductions are listed in CBJ Code Section 69.05.040. billed.
Column 3, hotel/motel tax – only the following exemptions Do not use this line for paying prior balances. Only penalty &
qualify: interest for the period being filed should be reported here.
- Direct sales to government LINE 11. SUBTOTAL AMOUNT
- Direct sales to non-profit organizations, and
Add lines 8through 1 1and enter on line 1 .2
- Rentals to persons protected by diplomatic prohibitions from
LINE 12. DEPOSITS SUMMARY
tax.
For those merchants required to make monthly deposits, indicate
If you have granted an exemption to your customers and have
total amount deposited.
maintained the proper exemption documentation, you may
Quarterly Filers collecting $1,000 or more in tax during a month
exempt these sales on Lines 2 A - G. th
must remit a monthly deposit by the 15 of the following month.
The most commonly used exemptions are listed on Lines 2 A - F.
LINE 1 3.TOTAL AMOUNT DUE WITH RETURN
If you are reporting an exemption that is not listed, you must
• Subtract Line 13 from Line 14.
specify the exemption by code number on Line 2G and write a
• This is the total amount due with your sales tax return.
brief description of the exemption claimed. Use a separate line
for each exemption claimed. See back of sales tax form for list LINE 14. PAYMENT METHOD
of codes. • Check the box for the payment method used and include check
LINE 3. TOTAL EXEMPT SALES number or online confirmation number if appropriate.
Add all exemptions from Line 2 A - G. LINE 16. SIGN AND DATE
LINE 4. NET TAXABLE SALES Returns must be signed by a firm member, owner or agent. The
Sales Tax Office will return unsigned returns for signature and
Subtract Line 3 from Line 1.
may assess a late filing fee.
LINE 5. CALCULATE TAX
Compute the tax by multiplying column 1 Line 4 by 5%; Column CLAIMING CREDIT FOR BAD DEBTS AFTER SALES TAX
2 Line 4 by 3% and column 3 Line 4 by 9%. HAS BEEN REMITTED
LINE 6. TOTAL TAX Accrual Basis Accounting: It is at the point you determine a
Enter in column 3 line 6 the combined total of columns 1, 2 & 3, receivable account is uncollectible that you may use the bad debt
line 5. exemption. If the sales tax was remitted when the account was
LINE 7. ONLINE OPTIONAL DISCOUNT IF FILED billed, you may take a bad debt exemption when you bad debt the
AND PAID TIMELY account.
• Discount is a flat $30 for returns filed online with eGovern. Report the gross amount of bad debts claimed on the front side of
Paper returns are not eligible for the discount. the Sales Tax Return, line 2 g and use “Bad Debts” as the
• If tax due is less than $30, take the exact amount of tax. description (this will reduce your tax for the current period.)
• Discount can reduce tax to zero but cannot create a credit.
• Discount will not be allowed if account is delinquent, the return However, if after you take a bad debt exemption you are able to
is late, or too much discount is taken. collect on the account, you are required to add the collected amount
to your gross sales reported on line 1 of the sales tax return.
• The online filing date stamp will be used to determine the date
filed. Cash Basis Accounting: Cash basis merchants report only the
cash they receive. The receipt of an NSF check is not a bad debt.
LINE 8. CREDITS FROM PRIOR PERIODS
• Please verify credits with the Sales Tax Office before taking any If you receive an NSF check, you should omit that sale from your
credit on this line. Call (907) 586-5215 x 4901. gross sales. If you are later able to collect on the NSF check, you
LINE 9. LATE FEE are required to include this collection in your gross sales and remit
• Add $25.00 if return is not filed timely. U.S. postmark the sales tax due.
or online filing date stamp determines the date filed. NEED MORE INFORMATION: Call (907) 586-5215 x 4901 or
see our web page at https://juneau.org/finance/sales-tax-forms.
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