Minimum Sales Rate Tax for 2024
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| 3%-5.5% | Column content | Column content | Column content | Column content | |
| 2.5% | Column content | Column content | Column content | Column content | |
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| Rtd Greater Denver | Column content | Column content | Column content | Column content | |
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| Minimum combined sales tax rate value | 5.5%-8% | Column content | Column content | Column content | Column content |
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| Economic sales nexus threshold | $100,000 | Column content | Column content | Column content | Column content |
| Transactions threshold | 200 | Column content | Column content | Column content | Column content |
| Sales tax return filing due date | Depends on what you’re selling | Column content | Column content | Column content | Column content |
In the City of Ketchikan, sales tax rates vary by season. From April 1st to September 30th, the total tax rate is 8% (comprising a 5.5% city tax and a 2.5% borough tax). From October 1st to March 31st, the total tax rate is 5.5% (with a 3% city tax and a 2.5% borough tax).
How to calculate your sales tax rate
Use our online sales tax calculator to determine the combined state and local sales tax rate for each location where you have a physical or economic nexus. Just enter your state and ZIP code to get your sales tax rate.
Looking for help calculating your sales tax? Contact us today to book a free consultation!
What is nexus?
In Ketchikan, businesses must understand “nexus” to determine their tax obligations. Nexus refers to the connection that requires a business to collect sales tax in a state. This concept became even more important after the U.S. Supreme Court’s decision in South Dakota v. Wayfair, Inc., which allowed states to require sales tax collection based on economic activity rather than just a physical presence.
Specific sales tax rules for Ketchikan
A special 5% sales tax is imposed on the retail price of marijuana and marijuana products sold within the borough.
For the Transient Occupancy Tax, which applies to guests staying in hotels, each transient must pay a tax on the rent charged by the operator. The rates are as follows: 4% borough rate, 7% city rate, and 4% Saxman rate.
Services
Generally not taxable unless directly related to the sale of tangible personal property.
Goods
In general most goods such as appliances, cars, furniture, sporting goods, and electronics, are subject to sales tax.
Clothing
Taxable
Electronics
Taxable
SaaS
Generally not taxable.
Digital Products
Generally not taxable.
Software
Taxable if it is downloaded but pre-installed software on a device is not taxable.
Freight/Shipping
Not taxable if excluded from the selling price
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