4.25.060 Exemptions from sales tax – Nonprofit or government exemption.
(a) Retail sales, services and rentals are exempt from sales tax for the following buyers:
(1) The United States Government, the State of Alaska, the City or any political subdivisions thereof;
(2) An organization that has obtained a 501(c) exemption from the Internal Revenue Service, as long as proof of such ruling is provided to the City administration;
(3) A church that is organized as a nonprofit corporation under the laws of the State of Alaska, as long as proof of such incorporation is provided to the City administration;
(4) Schools located in a rural education attendance area; and
(5) Federally recognized Indian tribes.
(b) In order to receive an exemption from payment of sales tax under this section, a buyer shall either:
(1) Obtain a government or nonprofit exemption certificate as provided in this section, and present the certificate at the time of sale; or
(2) Present to the seller a government purchase order, government check or credit card issued in the name of the government agency, for each sale.
(c) A buyer may apply for a nonprofit or governmental exemption certificate, on a form provided by the City. Upon receipt of a completed application, the City will issue the certificate, which, if approved, will be valid for the calendar year for which the application is made. [Ord. 19-06 § 2, 2019.]