Chapter 4.25 SALES TAX Revised
This chapter is included in your selections.
Sections:
- 4.25.010 Levy of sales tax. Revised
- 4.25.020 Collection of tax.
- 4.25.030 Presumption of taxability – Sales price and purchase price.
- 4.25.040 Separate statement of tax – No advertising to absorb or refund tax.
- 4.25.100 Exemptions.
- 4.25.110 Residence construction tax refund.
- 4.25.120 Exemption from seasonal sales tax increase. Revised
- 4.25.210 Exempt sales.
- 4.25.220 Exemption certificate – Form.
- 4.25.230 Exemption certificate – Requirements.
- 4.25.240 Improper use of subject of purchase obtained with exemption certificate – Penalty.
- 4.25.250 Liability for payment of tax – Security for retailer without place of business – Penalty.
- 4.25.260 Method of accounting.
- 4.25.270 Returns – Payment – Authority of city and borough of Sitka.
- 4.25.280 Form of return.
- 4.25.285 Reserved.
- 4.25.290 Substantiation of sales and exemptions.
- 4.25.300 Methods.
- 4.25.310 Deduction for bad debts.
- 4.25.320 Timely filing allowance.
- 4.25.330 Security – Limitations – Sales of security deposit at auction – Bond.
- 4.25.340 Taxpayer quitting business – Liability of successor.
- 4.25.345 Application of payments.
- 4.25.350 Procedures on delinquencies.
- 4.25.360 Tax as debt.
- 4.25.370 Refunds and credits.
- 4.25.380 Period of limitation.
- 4.25.390 Taxes lien.
- 4.25.395 General penalty provision.
- 4.25.400 Rules and regulations.
- 4.25.405 Confidential and nonconfidential tax information.
- 4.25.410 Sales tax audits.
- 4.25.420 Definitions.