Sales Tax

Closing or Selling your Business? Final returns must be filed for a business that has sold or has closed permanently within 10 days of closing your business.

• Front Side of Return: Mark the box CLOSED: Permanently or Sold.
• Update Mailing Address: If you have a Deposit on file, we will mail it back to you using your address on file.
• Back Side of Return: Date of closure and fill in the new owner’s information if the business sold.
• A final return must be submitted no later than 10 days after selling the business. If you are just closing out the account, you may wait until the end of the quarter to file your return.
• If you have already filed for the quarter and forgot to indicate closure, please fill out the business closure form(PDF, 108KB).

Update your Account using the Business Information Change Form(PDF, 116KB)

• Bed Tax = 6% bed tax (year-round) on short term rentals (less than 30 days)
• Marijuana and marijuana products = 8% 
• Cigarette & Tobacco Products Excise Tax = $.1436 per cigarette/90% of the wholesale price on Tobacco Products
• Fish Box Tax = $10.00 per box
• Drivers Facility Charge = 8% on rentals of motorized passenger vehicles 

• New Business Registration Form(PDF, 2MB)
• Business Address/Info Change Form(PDF, 116KB)
• Closing Business Form(PDF, 108KB) (to be used if you forgot to indicate closure on your last return)
• Penalty Abatement Request Form(PDF, 312KB) 
• Email Opt-In(PDF, 222KB)

• Quarterly Return(PDF, 271KB)
• Marijuana Quarterly Return(PDF, 263KB)
• Yearly Return(PDF, 253KB)
  • To qualify for a Yearly Filing Returns
    • Business must be current on their Sales Tax Filings,
    • File on-time quarterly returns, for a calendar year,
    • The total amount collected and remitted to the City and Borough of Sitka is two hundred dollars ($200) or less. SGC 4.25.270.3
    • Applicant must request this option by filling out a Yearly Filer Request Form.(PDF, 194KB)
• Monthly Payment Discount Incentive Coupon(PDF, 306KB)

All sales made within the City and Borough of Sitka are considered taxable unless specifically exempted. All possible exemptions from collection of sales tax are listed in Sitka General Code 4.25.100. 

Common exemptions include:

Wholesale Registered businesses who do not wish to pay sales tax on items purchased for resale must complete an annual Resale Exemption Application (PDF, 406KB)(PDF, 406KB)and submit the form and application fee to obtain a resale exemption card. This card must be presented to the retailer and the item wishing to be tax exempt must fall under the category listed on the card to qualify for tax exemption. The retailer must maintain this number in their records to justify their exemptions on the sales tax return.

Government agencies are tax exempt from paying sales and bed tax.  A list of Government Agencies may be found here.(PDF, 194KB)(PDF, 194KB) Please call for verification if entity is not listed.

Non-profit organizations are exempt from paying sales tax only if they are 501(c)3 and receive 50% or more government funding (grants, etc.). In addition, they must apply and receive an exempt certificate (valid for 2 years) from the CBS Tax Office. Current list of exempt Non-profit organizations(PDF, 526KB)(PDF, 509KB).

Separately, 501(c)3 non-profits are exempt from collecting sales tax if they do not hold regular business hours and do not have any paid employees. These organizations however are not exempt from paying sales tax on purchases, rents, or services rendered to them. This includes churches.

Senior citizens (65 and older) with a CBS-issued exemption card are exempted from paying sales tax on most items that are for personal use or consumption. Application for Senior Exemption(PDF, 416KB)(PDF, 416KB)

Tax Cap for Sales Tax Exemption is only to be charged on the first $12,000.00 of a single sale or billing unit, (i.e., if you sold a piece of equipment or service for $14,000.00, you would only charge tax on the first $12,000.00). SCG 4.25.100 (n).
Application for over $12,000 Tax Exemption (PDF, 278KB)(PDF, 278KB)

• Resale Exemption Application(PDF, 406KB)
• Non-Profit (Gov't Supported) Exemption Application(PDF, 209KB)
• Tax Exempt Log(PDF, 238KB)
• Resale Equipment Rental/Sub Contractor Verification Form(PDF, 154KB)
• Over $12,000 Certification(PDF, 278KB)

• Exemption Matrix(PDF, 51KB) (Wholesale, Senior, Government, Nonprofit)

• Non-Profit Government Funded Tax Exempt List(PDF, 509KB) (N#___)
• Government Agency Tax Exemption Certificate Numbers(PDF, 194KB) (G#___)

• 2026 Tobacco Excise Tax License Application(PDF, 259KB)
• 2026 Tobacco Excise Tax Return(PDF, 355KB)

• Driver Facility Return - 8% Return(PDF, 213KB)

• Fish Box Tax Presentation (PDF)
• Implementation of Fish Tax (PDF)
• Informational Brochure

• Home Construction Sales Tax Refund Application
• Home Construction Sales Tax Refund Worksheet

• Sales Tax Code
• Transient Lodging Tax Code (aka Bed Tax)
• Cigarette and Tobacco Products (CTP) Excise Tax Code
• Drivers Facility Charge Code
• Sales Tax Cap $12,000 Increase Ordinance