Sales Tax Division

The Sales Tax Division is a subdivision of the Finance Department. The Division accepts and processes sales tax registration applications, sales tax returns and payments, and issues sales tax certificates. The division is also responsible for the administration of the Borough's resale, exempt and owner builders certificates programs.

Proceeds from the 3% consumer’s sales tax levied by the Borough on all retail sales, wholesale sales, rents, and services, (unless specifically exempted) are dedicated solely to Kenai Peninsula Borough schools.

Mission Statement

Collection and distribution of Borough and Cities’ sales tax as defined within the Borough Sales Tax Code section 5.18.100, while remaining in compliance with Borough policies and Alaska State Statutes. Compile and provide accurate and timely sales tax information to the general public and various government officials. Make recommendations regarding policies and ordinances related to sales tax.

 

The Sales Tax Ordinance Sales Tax Policy Manual


**CLICK HERE** to view a List of Businesses CURRENTLY Registered with the Kenai Peninsula Borough to Collect Sales Tax (CURRENTLY REGISTERED BUSINESSES)

 

Recent Changes in Sales Tax Legislation:

STX Code Change Letter dated 10/24/2016  - To All Businesses Registered within the Borough Ordinance 2016-31 - Effective January 1, 2017

 STX Code Change Letter dated 10/11/2017  - To All businesses providing freight services registered within the Borough Ordinance 2017-26 - Effective October 11, 2017

 

Helpful Tips and information:

Training presentation on new sales tax form

Frequently Asked Questions about the Sales Tax Code

Sales Tax Quick Facts

Tips for Newly Registered Businesses

Tips for Landlords or Lodging Providers

What To Expect During a Borough Audit

 

Training presentations:

 
 
  
   

Rate Tables Effective January 1, 2008:

Jurisdiction Maps:

Borough Sales Tax Rates

Kenai, Soldotna Sales Tax Rates

Seward Sales Tax Rates

Homer Sales Tax Rates

Seldovia Summer Sales Tax Rates

Seldovia Winter Sales Tax Rates

Kenai Peninsula Boundaries

Kenai Jurisdiction

Soldotna Jurisdiction

Seward Jurisdiction

Homer Jurisdiction

Seldovia Jurisdiction

 

STX Code Change Letter dated 10/24/2016  - To All Businesses Registered within the Borough Ordinance 2016-31 - Effective January 1, 2017

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