SALES TAX POLICY MANUAL
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Section Policy Description

Policy Number/Effective Date Amended Number/Date

Page Number

5.18.450(A) Utility Services
(2003-01-1, 04/01/2003)
(Amended 2003-01, 3/2003)
2
5.18.450(A) Goods Purchased When Delivery or Installation is a Necessary or Integral Portion of a Transaction
(2003-02-1, 04/01/2003)
(Amended 2003-02, 03/2003)
3
5.18.225 Allocation of Owner Builder Card Proceeds
(2003-03, 04/01/2003)
(Amended 95-01, 02/06/1995)
4 – 5
5.18.450(A) Place of Sale
(2003-04, 04/01/2003)
(Amended 91-06, 10/02/1991)
6 – 7
5.18.430(D)
5.18.450(B)
Leases and Rents
2003-05, 04/01/2003
8 – 10
5.18.530 Credit for Cost of Collection
(2003-06, 04/01/2003)
(Amended, 91-01, 03/27/1991)
11 – 12
5.18.200(B)(2) Exemption for Government Sales
(2003-07, 04/01/2003)
(Amended, 91-07, 10/02/1991)
13 – 14
5.18.570(B) Claiming Credit for Bad Debts After Sales Tax Has Been Remitted
(2003-08, 03/08/2004)
15
5.18.200(A)(2) Exemption for Medical Services (Terminated Policy 91-05, 03/27/1991)
(2003-09, 04/01/2003)
16
5.18.200(A)(11) Exemption for the Sale of Passenger Seat Tickets
(2004-01, 03/08/2004)
17
5.18.450(A) Sellers Located Outside the Borough
(95-02, 04/01/2003)
Amended 95-02, 04/14/1995)
18 – 19
5.18.130(A) Reporting and Refunding Sales Tax on Alaska Housing Finance Corporation (AHFC) Rents
(2004-02, 07/01/2004)
20 – 21
5.18.520 Filing a Sales Tax Return Ahead of Due Date
(2004-03, 05/25/2004)
(Amended 91-03, 03/27/1991)
22 – 23
5.18.610(B)
5.18.310(D)
Injunctive Relief
(Attachment 1, FIN-2, 09/25/2002)
(Replaced 93-01, 05/24/2003)
(Replaced 91-02, 03/27/1991)
24
5.18.660 Sales Tax Liens
(Attachment 3, FIN-2, 09/25/2002)
(Replaced 96-01, 07/19/1996)
25
5.18.600(B) Sales Tax Payment Agreements
(Attachment 4, FIN-2, 09/25/2002)
(Replaced 95-03. 10/23/1995,
Amended 01/16/1998)
26 – 27