As of January 1, 2023, the ARSSTC will require remote sellers who reach the limit of $100,000 gross sales or 200 transactions statewide in Alaska to register to collect and remit sales tax in municipalities that are members of the ARSSTC. The ARSSTC will also hold remote sellers who do not register liable for the uncollected tax on remote sales made on or after January 1, 2023.
In conjunction with these policy changes, the Alaska Remote Seller Sales Tax Commission (ARSSTC) has implemented a new Voluntary Disclosure Program. Though interest will still be calculated on previously unremitted tax, qualified applicants will receive a 36 month lookback period that will not include periods before January 1, 2023 as well as having 100% of late payment penalties and late filing fees waived.
The program will require the following to qualify: a remote seller must have never registered with the ARSSTC, have never been contacted by the ARSSTC for enforcement purposes, must not be engaged in evasion or misrepresentation in reporting tax liability, and must not have collected the back taxes.
For more information on this program, please visit www.arsstc.org, email [email protected] or call 907-790-5300. (Alaska Remote Seller Sales Tax Commission Press Release released under Clinton Singletary, Statewide Municipal Sales Tax Director, Alaska Remote Seller Sales Tax Commission)