Send completed application to: City and Borough of Sitka City and Borough of Sitka PROVIDING FOR TODAY…PREPARING FOR TOMORROW Finance Department - Sales Tax 100 Lincoln Street Sitka, Alaska 99835 Coast Guard City, USA Via email: tax@cityofsitka.org RESALE EXEMPTION APPLICATION – NO FEE All businesses making purchases for resale must apply for and obtain a Resale Exemption Certificate for exemption. Resale Exemption Certificates are only issued to businesses that are registered. Certificates will not be issued if an account is not in compliance. Certificates are valid on a calendar year basis and must be presented at time of purchase requesting sales tax exemption. This is a NEW APPLICATION RENEWAL for January 1 through December 31, ________ Sales Tax Account #: Phone #: Business Name: Owner Name: Business Activity Type: Mailing Address: Number of cards requested ________ (Limit )5 RENEWALS: Review last year’s Resale Card. Do you want the same codes? Circle : YES or NO_ If you circled NO, please select new codes and enter below. Please list all codes, not just changes. TYPES OF ITEMS TO BE PURCHASED FOR RESALE (limit 4) - Please see Resale Codes listing. NEW APPLICATIONS and RENEWALS requesting code changes: Enter Resale Codes below. 1. 2. 3. 4. I declare subject to the penalties prescribed in City and Borough ordinances that this application has been examined by me and to the best of my knowledge and belief is a true and complete application. I acknowledge that I am solely responsible for purchasing within the categories listed, and I am responsible for sales tax liability resulting from misuse of the resale certificate. I understand that misuse of the Resale Certificate is unlawful and subject to prosecution, fine, and loss of usage (SGC 4. .240).25 Signature: Name: Date: For Sales Tax Office Use Only Sales Tax Exemption Number _________________ Expiration Date: _______________ # of Cards Issued: _________ Issue Date: _______________ Staff Authorization: _______________ |
Businesses must be registered for sales tax in order to receive a resale exemption certificate. Certificates will not be issued if an account is not in compliance. Failure to present the certificate at time of purchase will result in sales tax being charged on purchases. The buyer will be responsible for restricting purchases to the types of items listed on the certificate. Purchases made with the use of a resale certificate for any other reason are not permitted. If items that do not qualify for the exemption are purchased along with exempt items, the buyer is responsible for separating taxable items from non-taxable items at the point of purchase. Up to five cards may be issued to a business, but the applicant is responsible for educating all persons authorized to use the resale certificate on the proper use of the buyer’s resale certificate privileges. Misuse of the resale certificate is unlawful and subject to prosecution and fine. RESALE CODES Please review the list below and select a maximum of four categories that describe the types of items your business purchases in Sitka for resale. Please note that we have added new categories and edited others. If you need help in selecting the categories that adequately meet your needs, please call. AA AUTO-ACCESSORIES/PARTS/TIRES GP GRAPHICS - LETTERING & MATERIALS AB ALCOHOLIC BEVERAGES GR GROCERIES-FOOD & BEVERAGE ONLY AC AIRCRAFT-PARTS-ACCESSORIES-OIL HA HAULING - TRUCKING SERVICES AP APPLIANCE -PARTS & ACCESSORIES HC HEATING / COOLING PARTS AR ARTIST - MEDIUM/PAPER/CLAY ETC HD HIDES - FUR - LEATHER ETC AT ARTWORK - FRAMING/PRINTING ETC HP HIDE PROCESSING - TANNING AU AUTO RENTAL HY HYDRO TESTING BO BOATS-EQUIPMENT / MARINE REPAIR /PARTS IN RETAIL INVENTORY ITEMS BU BUILDING-MATERIAL/SERVICES ETC LA LANDSCAPEING-SUPPLIES & SERVICE CG CHARTER-GUIDE SERVICE/CHARTERS/TOURS LB LODGING-HOUSING INCLUDE BED TX CJ CRAFT-JEWELERY/CRAFT SUPPLIES LO LODGING-HOUSING/SALES TX ONLY CL CLOTHING-GARMENTS/ACCESSORIES MT METAL FABRICATION METAL CM COMPUTOR- HARD / SOFTWARE PA PAINT - PAINT ONLY CN CLEANING SERVICES PH PHOTOGRAPHY SUPPLIES CO CONCRETE-SUPPLIES/PREPARATION PL PLUMBING-MATERIALS/SERVICES CS CONSULTING PP PROPANE - LIQUID PROPANE CW CONTRACTED WORKERS PR PRINTING - PLUBLISHING CT CONTAINERS-TAKEOUT SUPPLIES RF REFUSE/DEMOLITION DISPOSAL EC ELECTRONICS - PARTS / UNITS RO ROCK / GRAVEL EL ELECTRICAL-MATERIALS & SERVICE RS RESTAURANTS-PREPARED FOOD ER EQUIPMENT RENTAL SA ROAD SALT ONLY ES ENGINEERING & SURVEY SERVICES SN SEWING NOTIONS - FABRIC/THREAD EX EXCAVATION- ROCK & EXCAVATION TE TOUR AND ENTERTAINMENT FA FUEL ADDITIVES - ADDITIVES FOR FUEL TR TRANSPORTATION-WATER/LAND TAXI FI FISH - FISH & SEAFOOD TS TUTORING SERVICES FL FUEL - ADDITIVES & FUEL VI VIDEO/AUDIO-SUPPLY/PREPARATION FO FOOD - GROCERIES / RESTAURANTS WO WOOD / LUMBER FOR ART / CARVING FP FISH PROCESSING |