Juneau
The City and Borough of Juneau taxes sales of goods and services at 5%, so a services business there collects local sales tax.
- All merchants collect sales tax at 5% on sales of all goods, all services, and all nonresidential rentals, and register with the sales tax administrator before making sales or rendering services in the borough.
- Monthly, quarterly, and annual returns are due on the last day of the month after the reporting period, and a return is required for every period, even one with no sales.
- A merchant who collects more than $1,000 of sales tax in a month deposits the estimated tax by the 15th of the next month, in addition to the quarterly return.