STX Information Video

 

STX Online Registration Instructions

 

STX Online Filing Instructions

 

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.

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

 

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