Effective September 1st through May 31st NonPrepared Food items are exempt from Sales Tax. Exemption is only effective for Borough wide sales tax of 3% and City of Homer sales tax of 4.5%.

The seasonal sales tax exemption on nonprepared food should only be in effect from September 1st. to may 31st.   
Proceeds from the 3% consumer’s sales tax levied by the Borough on all retail sales, wholesale sales, rents, and services, (unless specifically exempted) are dedicated solely to Kenai Peninsula Borough schools.

SALES TAX INTRODUCTION

 

                    
Form Effective for periods beginning on or after January 1, 2009

CURRENT 2009 Sales Tax Return
Form Effective for periods beginning on or after January 1, 2008

2008 Sales Tax Return
Please note that both pages of this form must be submitted, regardless if either page is empty.  Returns filed with only one page submitted will be considered incomplete. 

PLEASE USE BLACK INK AND DO NOT PRINT DOUBLE SIDED.

 
NEW Sales Tax Return filing after Jan. 1, 2009 INSTRUCTIONS

Sales Tax Return for filing prior to Jan. 1, 2009 INSTRUCTIONS  
Application for RESALE Certificate
Application for EXEMPT Certificate
Application for Certificate of REGISTRATION
Application for OWNER BUILDER Card
Resident Housing EXEMPTION Available to qualified seniors, disabled residents, and disabled veterans (PDF)
KPB & Alaska State Parks 2010 GUIDE COMPLIANCE
CHANGE OF ADDRESS / NAME form

Notice to All Businesses  SALES TAX RATE CHANGE  Jan 1, 2008
NEW! Click here to access the Recreational Sales Tax Calculator

Finance Department
144 North Binkley
Soldotna, Alaska 99669-7599
(907) 262-4441
Sales Tax Division, ext. 2175
Audit Division, ext. 2189
(Toll Free within Borough) 1-800-478-4441
Site Policy

IMPORTANT INFORMATION FOR BUSINESSES REGARDING EXEMPTION OF NON-PREPARED FOOD ITEMS

 

 

 

Nonprepared food exemption training presentation 

 

 

Training presentation on new sales tax form

CLICK HERE to view a List of Businesses CURRENTLY Registered with the Kenai Peninsula Borough to Collect Sales Tax
Click here to access the Recreational Sales tax Calculator
Frequently Asked Questions about the Sales Tax Code
Sales Tax Quick Facts
Helpful Tips for Newly Registered Businesses
Helpful Tips for Landlords or Lodging Providers
What To Expect During a Borough Audit
Sales Tax Rate History - 1979-Present

Notice to guides, charters, sightseeing tours, outfitting or equipment rentals, and temporary lodging included with recreational sales.        Per Person Per Day Training Presentation

Effective January 1, 2008 Notice to All Businesses  SALES TAX RATE CHANGE