Alaska local sales tax for remote sellers

How does Alaska's system work?

Alaska has no state sales tax. Many local governments levy their own sales taxes, and most of those that do have joined the Alaska Remote Seller Sales Tax Commission, adopting a uniform code for remote sellers. Sellers register and file once with the commission, which distributes the tax to its member jurisdictions. See states with no sales tax.

When must a remote seller register?

When gross sales delivered into Alaska are $100,000 or more in the current or previous calendar year. Gross sales means all sales into the state, including exempt sales, sales to non-member areas and marketplace sales. The former 200-transaction test was removed from January 1, 2025. Register within 30 days of meeting the threshold.

The test looks at gross sales, so a seller of goods that are exempt in most Alaska jurisdictions can still be required to register. If your Alaska sales later fall below the threshold for a full year, you can ask the commission to close your registration, but keep collecting until it is closed.

What about marketplace sellers?

Marketplace facilitators that meet the threshold collect on the sales they facilitate. A seller whose Alaska sales are made entirely through registered marketplaces does not need to register with the commission, but should complete its marketplace seller affidavit. A seller with both marketplace and direct sales collects on the direct sales once combined sales meet the threshold. See marketplace facilitator laws.

Marketplace sales count toward the seller's own threshold even though the marketplace collects the tax on them.

How do you comply?

1. Total your Alaska sales

   All sales delivered into Alaska, for this year and last.

2. Register with the commission

   Within 30 days of reaching $100,000.

3. Collect at the right local rate

   Using the commission's address-level rate and boundary data for member jurisdictions.

4. File monthly

   Unless the commission agrees another schedule.

5. Keep exemption documents

   Resellers can apply for the commission's remote reseller exemption certificate.

Keep monthly records of sales by jurisdiction.

What if you have a physical presence in Alaska?

Businesses with a physical presence in a city or borough register directly with that jurisdiction for sales made there, and report their remote sales to the commission separately, keeping the two revenue streams apart. See physical vs economic nexus.

Some cities and boroughs that levy sales tax are not commission members; sellers with a physical presence there deal with them directly.

What does an example look like?

An online retailer based in Oregon sold $70,000 into Alaska last year, under the threshold, so it did not need to register at the start of this year. So far this year it has sold $45,000 through its own website and $20,000 through Amazon, $65,000 in total. When this year's combined sales reach $100,000, it registers with the commission within 30 days and starts collecting on its own website's sales; Amazon continues to collect on the marketplace sales. Because the test also looks at the previous year, it stays registered next year too.

How are exempt sales handled?

Sales for resale, and sales to exempt buyers, still count toward the threshold but are not taxed. Keep the buyer's exemption documentation. Remote resellers buying for resale in member jurisdictions can apply to the commission for its remote reseller exemption certificate.

What if you registered late?

Register as soon as you notice, and ask about the tax that should have been collected since the threshold was met. Penalties and interest can apply under the uniform code, and voluntary disclosure is usually treated better than discovery.

How do local rates work?

Each member jurisdiction sets its own rate and rules, and some have exemptions or limits on the amount taxed per transaction. Use the commission's current data rather than a fixed rate. See economic nexus.

This guide is general information. It is not tax or legal advice for your situation.