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Every person making sales, rentals or performing services within CBJ, taxable or exempt, must register and 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.
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 three years. These records are subject to
examination by the CBJ Sales Tax Office.
INSTRUCTIONS FOR COMPLETING THE AREAWIDE SALES TAX RETURN FORM
LINE 1. GROSS SALES LINE 11. DEPOSITS SUMMARY
Includes, but not limited to, revenue derived from: retail sales, For merchants filing quarterly and collecting $1,000 or more
sales for resale, services, commercial rentals, bartering and in tax during a month, you are required to remit a monthly
pull tabs gross sales. deposit by the 15 thof the following month. Indicate amount
Include all exempt sales in gross sales reported. deposited each month.
Do not include sales tax with the gross sales reported. LINE 12. TOTAL AMOUNT DUE WITH RETURN
Service Providers Only: If you traveled outside CBJ to This is the total amount due with your sales tax return.
provide services during the reporting period, remove those Make checks payable to CBJ. Fill in the TOTAL AMOUNT
sales from your gross sales. Businesses must maintain REMITTED with the return on the Line provided at the top of
documentation for any adjustments to gross sales reported. the form. DO NOT DETACH, SEND IN WHOLE FORM.
LINE 2. LESS ALL EXEMPT SALES LINE 13. ACCOUNT CHANGES
If you have granted exemptions and have maintained the A. If you have a new address or changes to the address we have
proper exemption documentation, you may exempt these sales on file, write in the changes.
on Lines 2 A - G. B. If you have a business name change, write in the new name.
The most commonly used exemptions are listed on Lines 2 A However, if the entity type has changed, you must close the
–F. If you are reporting an exemption that is not listed, you current account and open a new sales tax account.
must specify the exemption by code number on Line 2 G and C. If you have closed your business, provide the date of closure
write a brief description of the exemption claimed. Use a and indicate if this is your final return.
separate line for each exemption claimed. See exemption list D. If you have sold or transferred your business, provide the sale
on back of instructions. or transfer date.
LINE 6. ONLINE OPTIONAL DISCOUNT IF FILED Provide information on the new owners so that they can be
AND PAID TIMELY contacted for the registration and reporting requirements.
• Discount is a flat $30 for returns filed online with eGovern. LINE 14 SIGN AND DATE
Paper returns are not eligible for the discount. • Returns must be signed by a firm member, owner or agent.
• If tax due is less than $30, take the exact amount of tax. Unsigned returns will be returned and may be assessed a late
• Discount can reduce tax to zero but cannot create a credit. filing fee.
• Discount will not be allowed if account is delinquent, the CLAIMING A CREDIT FOR BAD DEBTS AFTER YOU
return is late, or too much discount is taken.
HAVE REMITTED YOUR SALES TAX
• The online filing date stamp will be used to determine the
date filed. For Accrual Basis Accounting: You may use the bad debt
exemption at the point you determine a receivable account is
LINE 7. CREDITS FROM PRIOR PERIODS
Please verify credits with the Sales Tax Office before taking uncollectible. If the sales tax was remitted when the account was
any credit on this line. Call (907) 586-5215 x 4901. billed.
Report the gross amount of bad debts claimed on the front side of
LINE 8. LATE FEE
the Sales Tax Return, line 2 F and use “Bad Debts” as the
• Add $25.00 if return is not filed timely. The U.S. postmark
description (this will reduce your taxable sales for the current
or online filing date stamp will be used to determine the
date filed. period.)
If you take a bad debt exemption and you are later able to collect on
LINE 9. LATE PAYMENT PENALTY AND INTEREST the account, you are required to add the collected amount to your
• Late payment penalty is 5% of the unpaid tax balance per gross sales reported on line 1 of the sales tax return.
month or any fraction thereof to a maximum of 25%. For Cash Basis Accounting: Cash basis merchants report only
• Interest accrues on the unpaid tax balance at an annual rate of the cash they receive. The receipt of an NSF check is not a bad
13% (multiply the unpaid tax balance by .01083; multiply that debt.
amount by the number of months the return is delinquent). If you receive an NSF check, you should omit that sale from your
• If you need assistance computing penalties and interest, please gross sales. If you are later able to collect on the NSF check, you
call the Sales Tax Office at (907) 586-5215 x 4901. If you do
are required to include this collection in your gross sales and remit
not remit the late fees, penalties and interest with the return,
you will be billed. the sales tax due.
• Do not use this line for paying prior balances. Only penalty & NEED MORE INFORMATION: Go to our web page at
interest for the period being filed should be reported here. https://juneau.org/finance/sales-tax-forms or call the Sales Tax
Office (907) 586-5215 x 4901.
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