STX Information Video

 

STX Online Registration Instructions

 

STX Online Filing Instructions

 

FILING FREQUENCY

FILING PERIOD

DUE DATE

Monthly

01/2021

3/1/2021

Monthly

02/2021

4/1/2021

Monthly/Quarterly

03/2021

5/3/2021

Monthly

04/2021

6/1/2021

Monthly

05/2021

7/1/2021

Monthly/Quarterly

06/2021

8/2/2021

Monthly

07/2021

9/1/2021

Monthly

08/2021

10/1/2021

Monthly/Quarterly

09/2021

11/1/2021

Monthly

10/2021

12/1/2021

Monthly

11/2021

1/3/2022

Monthly/Quarterly/Annual

12/2021

2/1/2022

 

FILING FREQUENCY

FILING PERIOD

DUE DATE

Monthly

01/2022

3/1/2022

Monthly

02/2022

4/1/2022

Monthly/Quarterly

03/2022

5/2/2022

Monthly

04/2022

6/1/2022

Monthly

05/2022

7/1/2022

Monthly/Quarterly

06/2022

8/1/2022

Monthly

07/2022

9/1/2022

Monthly

08/2022

10/3/2022

Monthly/Quarterly

09/2022

11/1/2022

Monthly

10/2022

12/1/2022

Monthly

11/2022

1/3/2023

Monthly/Quarterly/Annual

12/2022

2/1/2023

 

Return to the Sales Tax homepage

Q: How do I register my business for sales tax collection?
A: To register your business for sales tax collection, visit the Kenai Peninsula Borough website (www.kpb.us/salestax). The registration application is available to be printed under sales tax forms or you can register completely online. For instructions on how to register online, click here.

Q: Should my business be registered for Sales Tax with the Kenai Peninsula Borough?
A: If your business has a physical presence in the Kenai Peninsula Borough through brick/mortar location, warehouse, delivery, or representative you should be registered with the KPB. Additionally, if you are providing a service within the KPB you should report the sales directly to the Kenai Peninsula.
(For information regarding remote sellers sale tax, review the Sales Tax Code 5.19)

Q: When is sales tax due?
A: Sales tax returns are due one month and one day after the filing period ends. Example: Filing period ending 06/2021 is due by August 1. (To view the 2021 filing schedule, click here.)

Q: Where can I find a list of businesses registered with KPB for sales tax?
A: View the list here. This is a public list of businesses that are registered with the Kenai Peninsula Borough for sales tax collection. The list is updated quarterly.

Q: Where can I find the sales tax rates for the Kenai Peninsula Borough?
A: The sales tax rates are available under Sales Tax Forms. The form is titled ‘Sales Tax Quick Facts’.

Q: How do I know if an address is inside or outside city limits?
A: Under the Sales Tax Department Homepage, select “Sales Tax Lookup.” You can enter a physical address and it will tell you the different sales tax rate. Additionally, jurisdiction boundary maps are available under “Sales Tax Information.”

Q: Is rental income taxable?
A: Yes. Rental properties are considered taxable. If you receive rent for land, buildings, or dwelling units, you are in the business of being a landlord. Click here for Tips for Landlord/Lodging providers.

Q: Is there a minimum threshold for sales tax registration requirement?
A: All businesses are required to register for sales tax. If you know your business will not exceed $2,500 gross sales, you may complete the ‘Initial Affidavit of Annual Gross Sales Under $2,500’, and will not be required to file with the Kenai Peninsula Borough.

Q: What is considered non-prepared food?
A: A non-prepared food is considered a prepackaged grocery item that is also eligible to be purchased with food stamps.

Q: Can I pay over the phone?
A: No. Payment options include online paying by accessing your sales tax portal at salestax.kpb.us, physically delivering the payment to the Kenai Peninsula Borough building, or mailing the payment to 144 North Binkley St. Soldotna, AK 99669.

Q: How long does a business need to keep records for sales tax collection?
A: Every seller shall preserve suitable records of sales for a period of 3 years from the date of the return reporting such sales, and shall preserve for a period of 3 years all invoices of goods and merchandise purchased for resale, and all such other books, invoices and records as may be necessary to accurately determine the amount of taxes which the seller was obliged to collect.

Q: How do I close my sales tax account?
A: There are two ways to request to close your sales tax account: written request or check the box on the sales tax return form where it says “No longer conducting business.” The request in writing can be submitted via email or written letter. The request must include the sales tax account number, business name, date the business closed, and reason for closing.

Kenai Peninsula Borough Sales Tax Division Payment and Filing Options

This email address is being protected from spambots. You need JavaScript enabled to view it.

Phone: 907-714-2175

 

The Kenai Peninsula Borough has modified payment and filing options to provide additional ways to file and provide payment on outstanding items.

Sales Tax can be filed and paid online; online transactions submitted after 5:00 p.m. are processed effective for the next working day.

For additional information please CLICK HERE


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.

Sales Tax in the Kenai Peninsula Borough = Funding for Kenai Peninsula Schools. In 1964 the borough voters authorized the borough to levy an area wide sales tax of up to 3.0% of the price of all retail sales, rents, and services rendered within the borough; with the proceeds of the tax to be dedicated exclusively to the 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.

 

Kenai Peninsula Borough Sales Tax Division Payment and Filing Options

This email address is being protected from spambots. You need JavaScript enabled to view it.

Phone: 907-714-2175

 

The Kenai Peninsula Borough has modified payment and filing options to provide additional ways to file and provide payment on outstanding items.

Sales Tax can be filed and paid online; online transactions submitted after 5:00 p.m. are processed effective for the next working day.

For additional information please CLICK HERE


 

The Sales Tax Ordinance 5.18

 The Remote Sales Tax Ordinance 5.19

Sales Tax Policy Manual

 

   

**CLICK HERE** to view a List of Businesses CURRENTLY Registered with the Kenai Peninsula Borough to Collect Sales Tax.

 

Recent Correspondence Regarding Changes in Sales Tax Legislation:

View

December 17, 2021 Sales Tax Changes - City Seldovia Tax rate change information – effective January 1, 2022

View

February 27, 2020 Uniform Remote Seller Sales Tax Code, Code Change Notification letter

View

January 1, 2019 Sales Tax Changes - City of Soldotna and City of Homer rate change information – effective January 1, 2019

View

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

View

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

View

Letter on Application of Maximum Sales Tax, on Services Provided on Account and Billed on a Period Basis - February 21, 2018

View

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

 

Helpful Tips and information:

Training presentation on new sales tax form

Sales Tax Quick Facts

Tips for Newly Registered Businesses

Tips for Landlords or Lodging Providers

What To Expect During a Borough Audit

Non Prepared Food Exemption Schedule

Public Record Request

Rate Tables Effective January 1, 2022:

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

Subcategories

Kenai Peninsula Borough Calendar