Ketchikan Gateway Borough, Alaska, has enacted a one-day Sales Tax Holiday effective on October 7, 2017, in the Ketchikan Gateway Borough and the city of Ketchikan. The holiday applies to all sales and rentals of tangible personal property and services normally subject to sales tax except in the following five instances:
- Rentals with rental periods of greater than one day;
- Sales of public utility services that are otherwise taxable (e.g., internet service, cable television service, and telephone service);
- Sales of gasoline, diesel fuel, or home heating fuel;
- Goods (other than major appliances and furniture) or services purchased on a sales tax holiday which are performed or delivered on a different day; or
- Sales of major appliances and furniture purchased on a sales tax holiday which are delivered on a day more than fourteen days from the date of sale.
Sellers retain the option of choosing whether or not to participate in the holiday.
About the Author
Alex Samuel is a Junior Regulatory Counsel at Sovos Compliance. Within Sovos' Regulatory Analysis function, Alex focuses on enterprise sales tax issues arising in various domestic and international jurisdictions. Prior to Sovos, Alex worked as an attorney at New Hampshire Legal Assistance. Alex is a member of the New Hampshire and Massachusetts Bars, earned his B.S. from the University of Minnesota and his J.D./LL.M from the University of New Hampshire School of Law.More Content by Alex Samuel