If there is a question regarding the place where services are performed, the Borough has sole discretion to in determining the location of the taxing jurisdiction. For more information and a complete list of exemptions see KPB 5.18.200-270. Additionally, a government agency may present a purchase order, check, or credit card issued in the name of the government agency. Items must either be for resale or a component part of a manufacturing or construction process which will remain a permanent part of the final salable product. Only the categories listed on each Resale Card qualify for the exemption, KPB 5.18.210.
Information provided on individual returns is confidential.
Proof of the seller's identity will be required prior to releasing any confidential information. Information such as a seller's name, estimates of outstanding balances, or current status of payments are subject to publication on a quarterly basis. They may also be used in an enforcement action and are subject to public inspection, KPB 5.18.540. The seller is responsible for all sales tax collected and those taxes that should have been collected. The Borough is responsible for determining that all sellers conducting sales transactions within the boundaries of the Kenai Peninsula Borough are accurately calculating, collecting, and remitting taxes paid by the buyers of goods and services according to the KPB Code.