Sales Taxes

The Ketchikan Gateway Borough welcomes and encourages new business activity as well as supports our current businesses.  Our dedicated staff is at your service, Monday through Friday, between 9:00 am and 4:30 pm (excluding recognized holidays). You can find us on the first floor of the White Cliff Building, located at 1900 First Avenue.  

Sales Tax Forms

Effective January 1, 2024, sales tax forms will not be mailed unless you choose to Opt-In to received a paper form. To opt-in please complete and submit the following form: Sales Tax Form Delivery Method

Delinquent Sales Tax Listings - Updated as of December 28, 2023 


Delinquent Sales Tax List - Alphabetical (PDF)

Delinquent Sales Tax List - By Amount (PDF)


Single Unit Sale Exemption/Sales Tax Cap

Effective January 1, 2020, the City of Ketchikan and Ketchikan Gateway Borough[1] have increased the single unit sale exemption (commonly called “sales tax cap”) from $1,000 to $2,000 on all goods and services. The only exception to this increase is residential rents, which will remain taxable only up to $1,000.

[1] City of Ketchikan Ordinance No. 19-1901; Ketchikan Gateway Borough Ordinance No. 1894.

  1. Rates
  2. Reporting Requirements
  3. Selling Procedures

Sales Tax Rates

Ketchikan Gateway Borough:  2.5%

City of Saxman:  6.5% (City Tax 4% + Borough Tax 2.5%)

City of Ketchikan:  varies by season

     April 1st - September 30th - 8%  (City Tax 5.5% + Borough Tax 2.5%)                     October 1st - March 31st - 5.5%   (City Tax 3% + Borough Tax 2.5%)

City of Ketchikan Sales Tax on Residential Rents: 5.5% Year Round


SALES TAX HOLIDAY OCTOBER 7, 2023

  1. Registered Merchants
  2. New Merchants
  3. Merchant Responsibilities
  4. Who Must Register
  5. Merchant Responsibilities

Registered Merchant Forms

Marijuana Sales Tax

A special sales tax of five percent is levied on the retail price of marijuana and marijuana products sold in the borough for retail. Attached is a link to the Borough Code 4.50(b).

Additionally, Ketchikan Gateway Borough collects Marijuana Sales Tax on behalf of the City of Ketchikan. Attached is a link to the City of Ketchikan Municipal Code 3.04.020 (b).

Marijuana Sales Tax Form (Excel)