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K E N A I P E N I N S U L A B O R O U G H
144 N. BINKLEY · SOLDOTNA, ALASKA · 99669-7520
(907) 714-2175 or 1-800-478-4441ext 2175 (within the KPB)
EMAIL: SALESTAX@KPB.US
WEB SITE: http://www.kpb.us/salestax
Sales Tax Return Instructions C) Government Agencies: Sales to Federal, state, or
local government agencies are exempt. Report all
Please read all instructions. Incomplete or improperly sales to such entities here. The entity’s name should
prepared Sales Tax Returns cannot be processed and be noted on the invoice.
may result in late penalties and interest. D) Excess of individual sales over $500: Enter the
General Information amount of individual sales in excess of $500.
Request to Pre-file: If your business is NOT conducting Example: If an individual sale is $900, the excess
business for a short period of time (less than one-year) and over $500 is $400. Note: This does not apply to
your account is in compliance with KPB 5.18, you may pre- recreational sales.
file no sales figures for future periods. To do so, you are E) Nonprepared Food: If sales have been made within
required to specify the From – Thru Periods: (MM/YYYY). a jurisdiction AND the city exempts nonprepared
Enter the first and last period you will not be conducting food, enter the total sales made within that
business. jurisdiction under the appropriate jurisdiction
Business Sold/Closed: If you have sold or permanently closed column. If the jurisdiction does NOT exempt
your business, please check the box. Indicate the date the nonprepared food, no sales will be entered as a
business was sold or closed (MM/DD/YYYY). If the business deduction for that jurisdiction. This exemption
was sold, please indicate to whom you sold the business. only applies for sales made from September 1 – st
Return Has No Sales : A return must be filed even if there May 31st.
were no sales for the reporting period. If you had no sales for F) Other: If there are other items not specifically listed
the reporting period, please check the box. It is not necessary in A-E, and are deemed non-taxable per KPB
to write zeros in sales areas. Please do not write across the 5.18.200, enter the amount here and specify the
front of return. exemption in the space provided.
Filing Period/Registration #/DBA: If you are using a blank G) Total Non-Taxables: Add lines 2(A) through 2(F).
form, complete the Filing Period, Registration #, and Business 3. Taxable Sales: Gross sales (line 1) minus Total Non-
Name for both front and back page. If boxes are prefilled, do Taxable Sales (line 2(G)).
not alter in any way. 4. Tax Rates: Refer to the jurisdiction code box to find the
corresponding tax rate for each jurisdiction. Enter the rate
Reporting your Sales To the Kenai Peninsula Borough here. Note: Rates are split to represent city portion
ALL Sales MUST be entered under Jurisdiction 99. This separately from borough rate of 3%.
includes sales both within and outside of city limits and
outside of the borough. DO NOT ROUND ANY FIGURES BEYOND THIS POINT.
If sales have been made within city jurisdiction(s): refer to
the Jurisdiction Code Box to enter sales for each city under the 5. Sales Tax: Multiply line 3 times line 4.
remaining columns provided. Additional columns are provided 6. Total Sales Tax: Enter the total of all Sales Tax due
on the back of the form. (total of line 5 for all jurisdictions, front and back).
Jurisdiction Code: In each column, enter the jurisdiction 7. Adjustments:
code for which you will be reporting sales. Indicate the A) Credit for Prompt Remittance: If a return is filed
“Jurisdiction Code” and “Sales Tax Rate” using the table and paid by the due date and your sales tax account
provided on the form. does not have a balance due or missing filing,
1. Gross Sales: All sales made during the reporting period. multiply the tax on line 6 by 5% (not to exceed
$1,000 per quarter).
This figure should not include the sales tax collected.
B) Penalty for Late Remittance: If the return is late a
Round only Sales figures to nearest dollar
penalty of 5% per month of line 6 will be assessed, to
Round $.50 up to $1.00 and $.49 down to $0.00
a maximum of 10%.
2. Non-Taxable Sales: These are sales which are included
C) Interest/Other: If the return is more than one month
in the gross sales figure (line 1) and are exempt from the
late, interest on line 6 is due at a rate of .833% per
tax for the following reasons:
month. Other adjustments to the tax should be
A) Sales outside the Borough: Report those sales that
reported here along with a detailed explanation.
originated and ended outside the Kenai Peninsula
D) Previous Balance Due: Enter prior balance due here.
Borough
8. Total Due: From line 6 subtract line 7A, add lines 7B,
B) Sales for Resale: Goods and services sold to
7C, and 7D, if applicable.
another business, which will resell the same goods
9. Total Remitted: Total amount of payment remitted.
or services. Note: The buyer must present a resale
card when the sale occurs.
Rev. 7/2019 If you have any questions, please contact the Kenai Peninsula Borough Sales Tax Department
at the numbers provided above.
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