Overview
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.
Quick Links
Update Address
Click here to update a business mailing address.
Close Account
Click here to permanently closing your sales tax account.
Sales Tax 101
- Introduction to Sales Tax, (Learn about additional requirements)
- Register for Sales Tax Collection Online
- File Sales Tax Returns, Make Payments
- Click here for the KPB Sales Tax Code
- Access Sales Tax informational videos here.
Filing Schedule
- All new businesses are set up as quarterly filers
- All filings/payments submitted online after 5PM will be posted effective the following business day.
- View the filing calendar and due dates.
Sales Tax FAQs
- Should your business be registered for Sales Tax with the Kenai Peninsula Borough?
- View the list of businesses registered with the KPB here.
- Read all Sales Tax FAQs here.
Kenai Peninsula Borough Sales Tax Division Payment and Filing Options
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. Please click here for additional information.
- The Sales Tax Ordinance 5.18
- The Remote Sales Tax Ordinance 5.19
- Sales Tax Policy Manual
- Sales Tax Policy 2022-02, 2022 The Exemption of Sales Tax on Direct Pass-Through Credit Card Fees, effective October 3, 2022
- List of Businesses CURRENTLY Registered with the Kenai Peninsula Borough to Collect Sales Tax
- Businesses out of compliance as of 6/26/2024 for the FIRST quarter for 2024; 3/2024
- Learn more about Resale certificates; proper use and documentation required when presenting or accepting certificates.
Recent Correspondence Regarding Changes in Sales Tax Legislation
- December 17, 2021 Sales Tax Changes - City Seldovia Tax rate change information – effective January 1, 2022
- February 27, 2020 Uniform Remote Seller Sales Tax Code, Code Change Notification letter
- January 1, 2019 Sales Tax Changes - City of Soldotna and City of Homer rate change information – effective January 1, 2019
- 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
- Letter on Application of Maximum Sales Tax, on Services Provided on Account and Billed on a Period Basis - February 21, 2018
- STX Code Change Letter dated 10/24/2016 - To All Businesses Registered within the Borough Ordinance 2016-31 - Effective January 1, 2017
Helpful Tips & Information
- Sales Tax Quick Facts
- Tips for Newly Registered Businesses
- Tips for Landlords or Lodging Providers
- Non Prepared Food Exemption Schedule
- Public Record Request
- What To Expect During a Borough Audit
Rate Tables Effective January 1, 2022
- 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
Jurisdiction Maps
- Kenai Peninsula Boundaries
- Kenai Jurisdiction
- Soldotna Jurisdiction
- Seward Jurisdiction
- Homer Jurisdiction
- Seldovia Jurisdiction
