Alaska Sales Tax

4/1/2020 – Alaska Remote Seller Sales Tax Commission

Effective date unique for each municipality – get the details

4/1/2020 – Alaska Remote Seller Sales Tax Commission

Effective date unique for each municipality – get the details

No - no state sales tax, but has local taxes

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ARSSTC collects for participating localities, otherwise remit to each locality

Destination

By midnight of the last day of the month following the filing period

Alaska does not impose a statewide sales tax and therefore does not have any statewide sales tax exemptions. Cities and boroughs are authorized to levy a sales and use tax on sales, rents, or services made within the boroughs or city. Local exemptions may be granted by ordinance.

Alaska Department of Revenue - Tax Division

Alaska Sales Tax Rate Look-Up

Register for Alaska Remote Seller Sales Tax

There is no state sales tax in Alaska; however, local governments – which include boroughs, the Alaska equivalent of counties, and municipalities – may levy up a sales tax. Municipal sales taxes are collected in addition to borough sales taxes, if any. Regulations and exemptions vary widely across the state. The two largest cities, Anchorage and Fairbanks, do not charge a local sales tax. The state capital, Juneau, has a 5 percent sales tax rate.

In reaction to the 2018 South Dakota v. Wayfair decision, local governments in Alaska signed an intergovernmental agreement to establish the Alaska Remote Sellers Sales Tax Commission. The Commission is comprised of local government members with current sales tax in place and that have adopted the Commission’s “Remote Seller Sales Tax Code & Common Definitions” that was passed on January 6, 2020. Under the code, remote sellers and marketplace facilitators are required to collect and remit local sales tax, provided they exceed the code’s economic threshold.

• Over 100 municipalities (reporting) levy a general sales tax. Sales tax rates typically range from 2 percent to 5 percent.
• Other types of local taxes levied are raw fish taxes, hotel/motel “bed” taxes, severance taxes, liquor and tobacco taxes, gaming (pull tabs) taxes and fuel transfer taxes.