The Alaska Remote Seller Sales Tax Commission has announced that transaction count will no longer be a factor in determining economic nexus within the state effective January 1, 2025. The ARSSTC Board of Directors and Member Jurisdictions amended the Alaska Remote Seller Uniform Code in July 2024 to remove the 200-transaction threshold. After January 1, 2025, businesses will only have to register with the ARSSTC if they exceed $100,000 in gross sales (including marketplace sales) within the current or previous calendar year.
After January 1, 2025, sellers who did not make over $100,000 in gross sales for 2024 may elect to cancel registrations, but sellers should note that until they cancel their registration with the ARSSTC, they must continue to collect and remit all applicable taxes. Taxpayers who are currently registered should take care to analyze gross sales and transaction counts and determine if they can cancel their registrations, which can be done with the ARSSTC Remote Seller Account Closure Form (Linked Here). (Alaska Remote Seller Sales Tax Commission Bulletin, Subject: Remote Sales – Repeal of Transactions Threshold)