Alaska Provides Guidance on Sales Tax for Remote Sales

The Alaska Remote Seller Sales Tax Commission provided information on what types of charges are in the “sales price” for a remote sale. Sales price is defined as “the amount of consideration exchanged between the seller and the buyer.” For sales taxes, they are required to be added to the sales price of the transaction and listed on the invoice or statements to the buyer, but according to the Uniform Code they cannot be included in the sales price. Therefore, the sales price subject to sales tax is the full amount paid by the buyer, regardless of the method of payment. Detailed information on sales price related topics can be found in the source provided below. (Alaska Remote Seller Sales Tax Commission, Interpretation 2021.04, October 20, 2021)

Posted on December 14, 2021