INSTRUCTIONS (CITY OF WASILLA SALES TAX RETURN): 
 
GENERAL:  The Sales Tax Return is used to report and remit sales tax collected on behalf of the City of Wasilla.  
A zero return must be filed for each reporting period even when no tax is due.  If you do not receive a return, 
contact the city at (907) 373-9088 before the due date to avoid late filing penalties. Sales tax must be received 
by the city no later than 5 p.m. on the last business day of the month immediately following the reporting 
period month.  (5.16.120 C) 
 
CHANGE OF OWNERSHIP: If there has been a change of ownership do not use the return with the name and 
account number of the former owner.  Send the return with a notice of change to the City of Wasilla.  A 
business license application will be sent to the business, this registers your business for sales tax reporting. 
 
CHANGE OF ADDRESS OR BUSINESS STATUS: If you change your location or mailing address or discontinue 
business, complete those areas on the return as necessary.  New addresses will receive an updated license. 
 
ITEM 1:   Enter the total gross sales, service or rents during the reporting period, not including sales tax, 
          whether for cash or credit.  If your gross amount includes sales tax, divide that amount by 1.020 
          for your gross not including tax. (5.16.100) 
ITEM 1A:  Sales to government agencies. (5.16.050 A9) 
ITEM 2B:  Sales exceeding first $500 of each separate sale, service or rent. (5.16.035) 
ITEM 2C:  Sales, services or rents to Non Profit customers. (5.16.050 A9) Must have a current tax exempt 
          card from City of Wasilla. 
ITEM 2D:  Wholesale sales, for resale by others. (5.16.050 B1,2 7&8) Must have a current tax exempt card 
          from the City of Wasilla. 
ITEM 2E:  All other allowable exemptions. (5.16.050 A&B) 
ITEM 4:   Enter the sales tax due by multiplying line 3 by 2% (2.0%) or (.02). (5.16.030) 
ITEM 5A:  Credit is based on total monthly taxable sales from all locations covered by each license.  To 
          qualify for the credit you must file a correct return and pay the sales tax on or before the due 
          date.  To figure the credit multiply the tax due on line 4 by 2% or (.02).  This credit is limited to 
          $100 per reporting period. (5.16.120 E) 
ITEM 5B:  Penalty for late payment is 5% per partial or full month until a cumulative late penalty payment 
          of 25% is reached.  To figure the penalties multiply line 4 by the appropriate penalty.   Penalties 
          begin on the first day after due date of return. (5.16.120 D) 
ITEM 5C:  Interest for late payment is 15% per annum.  To figure the interest multiply line 4 by 15% (.15), 
          divide that by 365, then multiply by the number of days the sales tax is past due. Interest begins 
          on the first day after due date of return. (5.16.120 D) 
ITEM 5D:  Enter any previous balance owing or any credit due from amended returns. 
ITEM 6:   Enter the total of lines 4 and line 5. 
 
SUBMITTING RETURN AND PAYMENT:  Make a check or money order for the amount on line 6 payable to the 
CITY OF WASILLA.  Checks returned by the bank will be subject to a fee of $25 and other penalties that apply.  
Mail return with payment to the City of Wasilla Finance Department.  Please note when you provide a check 
as payment, you authorize us either to use information from your check to make a one-time electronic fund 
transfer from the account or to process the payment as a check transaction.  For inquiries, call (907) 373-9080.  
Sales tax not received on or before the due date is delinquent.   
 
QUESTIONS:  If you have any questions regarding this return, contact the city before the due date to avoid late 
filing penalty: Phone (907) 373-9088 Fax (907) 373-9085, or write CITY OF WASILLA 290 E Herning Avenue 
Wasilla AK 99654, or email to Salestax@ci.wasilla.ak.us