Sales Tax Exemption
As of November 20, 2025, the City and Borough of Juneau’s Sales Tax Office is implementing the new Essential Utilities Exemption as approved by the Juneau voters on the October 2025 Municipal ballot. This exemption applies to specific essential utilities including electricity for residential accounts.
To be eligible for this sales tax exemption, the following must be true:
- You are a Juneau resident.
- The service location is your primary abode
- The service location is not being used for commercial use.
Residential customers have been mailed a letter from AELP regarding CBJ residential sales tax exemptions and how the exemption has been applied to their existing accounts Please be sure to check your upcoming billing statements and notify us of any corrections to exemption status ASAP by using the form below or emailing salestax@aelp.com. If you are correcting more than one account, please be sure to list each account and if the account should or should not be tax exempt using the 3 eligibility criteria above.
The city has also changed the exemption requirements for non-profit organizations. If you are a non-profit and have received a new tax-exempt number, please provide that to AELP to ensure continued exempt status on our electric bill.