| Can I get the proper form
from the state to file my sales tax with the local municipality? No. In order to file your return,
you must get the form from the municipality in which you conducted
your business and owe the tax. Do I have to pay a use tax
on goods that I have already paid a sales tax on? Not necessarily. State
law requires
that if you furnish proof to the municipality that you have
paid a sales tax on the item, you will only have to pay for
the difference in the amount of the sales tax paid and the
use tax, if there is a difference. Where can I get a listing
of all municipalities that levy a sales tax? There are two places to find
that information. The Alaska
Taxable is a yearly publication that lists all
municipalities and the types of tax each levies. Alaska Taxable
also lists
the amount of taxes collected by each of these municipalities.
The information in Alaska Taxable is "dated," meaning
that it reflects the information up to a given date, usually
July 1 of the prior year. You can get more current information
from the Department of Community and Economic Development's
website: "Alaska
Community Database Online" - see "Custom
Data Queries." Can I be charged a sales
tax by both the city and the borough? It is possible. State law allows both cities
and boroughs to levy a sales tax. In many boroughs that levy a sales tax,
it is not unusual for a city within that borough to also levy a tax.
(AS 29.45.650
and AS 29.45.700). What is a use tax and how
does it work? A use tax is a tax that is
levied on goods that are bought outside the taxing authority's
jurisdiction and then brought into the jurisdiction. This
tax is designed
to discourage the purchase of products that are not subject
to a sales tax. By state law, this tax may be levied on
the
storage, use, or consumption of goods in the borough/city.
The use tax must equal the sales tax rate and is levied
only
on buyers (AS 29.45.650(b)). |
