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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
Please verify credits with the Sales Tax Office before taking any
LINE 1. GROSS SALES
credit on this line. Call (907) 586-5265.
Includes, but not limited to, revenue derived from: retail sales to
LINE 11. LATE FEE
consumers, sales for resale, services provided, commercial
Add $25.00 if return is not filed timely. U.S. postmark
rentals, bartering and pull tabs gross sales.
determines the date filed.
Include all exempt sales in gross sales reported.
LINE 12. LATE PAYMENT PENALTY AND INTEREST
Include in column 1 all revenue reported in column 2 & 3.
Late payment penalty is 5% of unpaid tax balance per month or
Do not include sales tax with gross sales reported.
any fraction thereof increasing monthly to a maximum of 25%.
LINE 2. LESS ALL EXEMPT SALES
Interest accrues on the unpaid tax balance at an annual rate of
Allowable deductions are listed in CBJ Code Section 69.05.040.
11% (multiply unpaid tax balance by .0092; multiply that figure
Column 3, hotel/motel tax – only the following exemptions by the number of months the return is delinquent).
qualify: If you need help computing penalties and interest, please call the
- Direct sales to government
Sales Tax Office at (907) 586-5265. If you do not remit the late
- Direct sales to non-profit organizations, and
fees, penalties and interest with the return, you will be billed.
- Rentals to persons protected by diplomatic prohibitions from
Do not use this line for paying prior balances. Only penalty &
tax.
interest for the period being filed should be reported here.
If you have granted an exemption to your customers and have
LINE 13. SUBTOTAL AMOUNT
maintained the proper exemption documentation, you may
Add lines 9 through 12 and enter on line 13.
exempt these sales on Lines 2 A - G.
LINE 14. DEPOSITS SUMMARY
The most commonly used exemptions are listed on Lines 2 A - F.
For those merchants required to make monthly deposits, indicate
If you are reporting an exemption that is not listed, you must
amount deposited.
specify the exemption by code number on Line 2G and write a
Quarterly Filers collecting $1,000 or more in tax during a month
brief description of the exemption claimed. Use a separate line th
must remit a monthly deposit by the 15 of the following month.
for each exemption claimed. See back of sales tax form for list
of codes. LINE 15. TOTAL AMOUNT DUE WITH RETURN
LINE 3. TOTAL EXEMPT SALES Subtract Line 13 from Line 14.
Add all exemptions from Line 2 A - G. This is the total amount due with your sales tax return.
LINE 4. NET TAXABLE SALES LINE 16. SIGN AND DATE
Subtract Line 3 from Line 1. Returns must be signed by a firm member, owner or agent. The
LINE 5. CALCULATE TAX Sales Tax Office will return unsigned returns for signature and
may assess a late filing fee.
Compute the tax by multiplying column 1 Line 4 by 5%; Column
2 Line 4 by 3% and column 3 Line 4 by 9%. CLAIMING CREDIT FOR BAD DEBTS AFTER SALES TAX
LINE 6. TOTAL TAX HAS BEEN REMITTED
Enter in column 2 line 6 the combined total of columns 1 & 2, Accrual Basis Accounting: It is at the point you determine a
line 5. receivable account is uncollectible that you may use the bad debt
Column 3 hotel/motel tax. Same as column 3 line 5. exemption. If the sales tax was remitted when the account was
LINE 7. OPTIONAL DISCOUNT IF FILED AND PAID billed, you may take a bad debt exemption when you bad debt the
TIMELY account.
U.S. postmark determines the date filed. Report the gross amount of bad debts claimed on the front side of
Discount is computed by multiplying amount from Line 6 by 1% the Sales Tax Return, line 2 g and use “Bad Debts” as the
Minimum discount for Column 2 & Column 3, Line 7 is $10. description (this will reduce your tax for the current period.)
Maximum discount for quarterly returns is $100 Column 2 Line
7 / $100 Hotel/Motel Column 3 Line 7. However, if after you take a bad debt exemption you are able to
Maximum discount for monthly returns is $50 Column 2 Line 7 / collect on the account, you are required to add the collected amount
$50 Column 2 Line 7 Hotel /Motel to your gross sales reported on line 1 of the sales tax return.
Discount can reduce tax to zero but cannot create a credit Cash Basis Accounting: Cash basis merchants report only the
balance. cash they receive. The receipt of an NSF check is not a bad debt.
Discount will not be allowed if account is delinquent If you receive an NSF check, you should omit that sale from your
LINE 8. SUBTOTAL AMOUNT gross sales. If you are later able to collect on the NSF check, you
Subtract line 7 from line 6, columns 2 and 3. are required to include this collection in your gross sales and remit
LINE 9. TAX DUE LESS DISCOUNT the sales tax due.
Add columns 2 and 3, line 8 and enter in column 3. NEED MORE INFORMATION: Call (907) 586-5265 or see our
LINE 10. CREDITS FROM PRIOR PERIODS web page at http://www.juneau.org/financeftp/forms.php.