Navigating Sales Tax in Alaska

This guide provides an overview of Sales Tax in Alaska, including applicable rates, registration requirements, compliance obligations, and filing deadlines. It is designed for businesses engaging in transactions within Alaska.

Last Updated: May 2025
Group 427320837 e1763784339445

110

municipalities impose local sales taxes even though the state has none statewide.

Alaska at a glance.

State

Alaska

Tax Rate Range

1% - 7%

Economic Nexus Threshold

$100,000 gross sales statewide, or 200 transactions in current or previous calendar year

Filling Deadlines

Filings are due by midnight of the last day of the month following the filing period

Is SaaS Taxable?

No - subject to specifics

Base Tax Rate:

No statewide tax rate

When should your
business collect Sales
Tax in Alaska?

Businesses with a physical presence in an Alaskan taxing jurisdiction must collect and remit sales tax directly to that local government for in-person sales. If a marketplace facilitator has both a physical presence and remote sales, they must separate the two revenue streams and remit them accordingly.

Alaska physical sales tax nexus.

In Alaska, although there is no statewide sales tax, individual boroughs and municipalities have the authority to impose their own sales taxes. As a result, determining nexus in Alaska becomes a localized consideration.

Sales tax physical nexus checklist for Alaska

The following conditions might establish a physical nexus in Alaska:

Which services are taxable in Alaska?

It is essential to review local tax codes or consult with a tax advisor familiar with Alaska’s unique tax landscape to ensure compliance, particularly given how nuanced and subjective the state’s sales tax environment can be.

Alaska sales tax information:

All gross sales made into Alaska must be reported, regardless of delivery method or taxability, and this requirement includes sales made through marketplace facilitators. This applies to ARSSTC Business Sellers.

To register for sales tax in Alaska:

Registration is completed online only, permits are issued immediately, no renewal is required, and there is no associated fee. Only remote sellers are required to register.

Register with the ARSSTC if you meet nexus rules, charge the correct local tax rate for the buyer’s location, collect it at checkout, and file through the ARSSTC portal.

Sales Tax return due dates explained.

The standard filing frequency is monthly unless otherwise arranged with the ARSSTC. Businesses may qualify for a reduced filing frequency if they have under $100,000 in taxable sales or fewer than 12 transactions statewide within the previous 12 months. To change your filing schedule, you must contact a Program Administrator, and any adjustment must begin at the start of a quarter.

Quarterly filing is available to businesses with either less than $100,000 in taxable sales into Commission member jurisdictions or less than $100,000 in gross sales statewide during the preceding 12 months.

Annual filing is available to businesses whose sales were entirely tax-exempt over the prior 12 months.

If a business becomes delinquent, it will be returned to a monthly filing frequency.

FAQs

The Portal accepts E-Check (ACH Debit), credit card and ACH Credit payments.ACH Credit payments are allowed only through an approval process.

The Alaska Remote Seller Sales Tax Commission (ARSSTC or the Commission) was established in 2019 and is an independent inter-governmental body that coordinates sales tax collection for remote sales in Alaska.

The Uniform Code establishes the requirements for tax collection on remote sales. As jurisdictions join the ARSSTC and adopt the Uniform Code, its provisions become applicable within those communities.

These remote sales tax rules do not apply to sales or services that Alaskan businesses deliver outside the state, nor do they apply to businesses that maintain a physical presence within a given community.

Related content.

Navigating Sales Tax in Alaska

This guide provides an overview of Sales Tax in Alaska, including applicable rates, registration requirements, compliance obligations, and filing deadlines. It is designed for businesses engaging in transactions within Alaska.

Last Updated: May 2025
Group 427320837 e1763784339445

110

municipalities impose local sales taxes even though the state has none statewide.

Alaska at a glance.

State

Alaska

Tax Rate Range

1% - 7%

Economic Nexus Threshold

$100,000 gross sales statewide, or 200 transactions in current or previous calendar year

Filling Deadlines

Filings are due by midnight of the last day of the month following the filing period

Is SaaS Taxable?

No - subject to specifics

Base Tax Rate:

No statewide tax rate

When should your
business collect Sales
Tax in Alaska?

Businesses with a physical presence in an Alaskan taxing jurisdiction must collect and remit sales tax directly to that local government for in-person sales. If a marketplace facilitator has both a physical presence and remote sales, they must separate the two revenue streams and remit them accordingly.

Alaska physical sales tax nexus.

In Alaska, although there is no statewide sales tax, individual boroughs and municipalities have the authority to impose their own sales taxes. As a result, determining nexus in Alaska becomes a localized consideration.

Sales tax physical nexus checklist for Alaska

The following conditions might establish a physical nexus in Alaska:​

Which services are taxable in Alaska?

It is essential to review local tax codes or consult with a tax advisor familiar with Alaska’s unique tax landscape to ensure compliance, particularly given how nuanced and subjective the state’s sales tax environment can be.

Alaska sales tax information:

All gross sales made into Alaska must be reported, regardless of delivery method or taxability, and this requirement includes sales made through marketplace facilitators. This applies to ARSSTC Business Sellers.

To register for sales tax in Alaska:

Registration is completed online only, permits are issued immediately, no renewal is required, and there is no associated fee. Only remote sellers are required to register.

Register with the ARSSTC if you meet nexus rules, charge the correct local tax rate for the buyer’s location, collect it at checkout, and file through the ARSSTC portal.

Sales Tax return due dates explained.

The standard filing frequency is monthly unless otherwise arranged with the ARSSTC. Businesses may qualify for a reduced filing frequency if they have under $100,000 in taxable sales or fewer than 12 transactions statewide within the previous 12 months. To change your filing schedule, you must contact a Program Administrator, and any adjustment must begin at the start of a quarter.

Quarterly filing is available to businesses with either less than $100,000 in taxable sales into Commission member jurisdictions or less than $100,000 in gross sales statewide during the preceding 12 months.

Annual filing is available to businesses whose sales were entirely tax-exempt over the prior 12 months.

If a business becomes delinquent, it will be returned to a monthly filing frequency.

FAQs

The Portal accepts E-Check (ACH Debit), credit card and ACH Credit payments.ACH Credit payments are allowed only through an approval process.

The Alaska Remote Seller Sales Tax Commission (ARSSTC or the Commission) was established in 2019 and is an independent inter-governmental body that coordinates sales tax collection for remote sales in Alaska.

The Uniform Code establishes the requirements for tax collection on remote sales. As jurisdictions join the ARSSTC and adopt the Uniform Code, its provisions become applicable within those communities.

These remote sales tax rules do not apply to sales or services that Alaskan businesses deliver outside the state, nor do they apply to businesses that maintain a physical presence within a given community.

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