Finance – Sales Tax Main June 28th, 2019| 10. Definitions 100. Confidentiality of Sales Tax Information 106. Freight and Delivery Charges 130. Inclusion of the Sales Tax in the Selling Price 20. Registration Requirements 2019 & Prior Combined Return - Fillable PDF for all filing frequencies 2020 Combined Return - Fillable PDF for all filing frequencies 30. Reporting Requirements 400. General Principles for Sales Tax Exemptions 401. Casual and Isolated Sales 402. Prohibited 403. Goods and Services Sold Out of Borough 404.Sales of Goods and Services Onboard Cruise Ships 405. Construction Material/Services 406. Funeral 407. Medical Services, Prescription Drugs 408. State Licensed Counseling Services and Assisted Living Homes 409. Items Specifically Manufactured for a Patient 411. Membership Dues 412. Non Profit Organizations 413 Sales to and by Government Agencies 416. School Groups and Cafeterias 417. Daycare 418. Senior Citizens 419. Nonresidents (Repealed June 30, 2006) 420. Residential Rentals 421. Single Item Exemption "Cap" 422. Single Service Exemption "Cap" 423. Lease Purchase Option 424. Commissions on Travel, Lodging, or Tours 425. Commissions on Travel Sold Outside CBJ 426. Financial Institutions 427. Printing Services Delivered Out of CBJ 428. Aviation Fuel 429. Non Profit Youth Camps 430. Gubernatorial Committee 431. Resale of Services 432. Sales for Resale - Goods (Resale Certificates) 435. Lobbyist 436. Transportation of Goods 437. Advertising Services 438. Warranty 439.Related Party Exemption 440. Sales Agent Commission 450. Bad Debt Exemption 5% Only Return - Fillable PDF for all filing frequencies 5% Rate Chart--Areawide Sales 50. Record Keeping Requirements 55. CPV Record Keeping Requirements 700. Hotel/Motel Tax Procedures 8% Rate Chart--Liquor Sales 800.Marijuana and Marijuana Products Business Closure Form Business Registration Form Business Sale or Closure Form Change of Address/Name Change Form Changes to Senior Sales Tax Exemption Creating an Online Profile Designated Shopper's Card Essential Food Information Exemptions List Filing your CBJ Sales Tax Return Online Frequently Asked Questions-Senior Sales Tax Program Hardship Rebate Application & Instructions Hardship Rebate Direct Deposit Authorization Hardship Rebate Income Affidavit Information for New Merchants Interpretation of Selected Sales Tax Exemptions Making a Monthly Deposit Making a Payment on a Balance Due Making a Payment with Filing a Return Non-Profit Exemption Certificate Notice To Merchants Notice to Senior Citizen Cardholders Over $500 Sales Tax Appeal Form Penalty Waiver Request Form Printing Return Copies Quarterly Combined Return 2020 Related Party Exemption Certificate Reporting a Bad Debt Request to File Annually Resale Codes Resale of Goods Certificate Application Rules Of Procedure Before the Sales Tax Board Of Appeals Sales Tax Exemption Log Senior Citizen Sales Tax Exemption Application and Information Senior Sales Tax Exemption on Common Purchases Tobacco Excise Tax Return Form Under $500 Sales Tax Appeal Form
