Alaska Remote Seller Sales Tax Commission

Welcome to the Alaska Remote Sales Tax Information Portal

This site provides information for:

  • Local Governments in Alaska about the Commission process
  • Businesses needing to register and remit
  • Businesses needing the tax look up information for rates and exemptions

Municipalities that are registered and that sales tax is required to be collected for 30 days from their effective date.

  • City and Borough of Juneau (Effective 2.3.2020)

Registration Job Aid

 

View current Commission members currently working to adopt the code

NEW! Notice to Register for Remote/Marketplace Facilitator Sales into Alaska

The Alaska Remote Seller Sales Tax Commission has passed its Uniform Code, as it applies to Remote Sellers and Marketplace facilitators. This is a streamlined Code that accommodates the individual rates and exemptions of multiple jurisdictions within Alaska, with single-level, statewide administration. A website dedicated to the Commission can be found at https://arsstc.org/ – this will include all applicable information. Read full notice here

In the News

Remote Sales Tax Collection
Legislative Lunch and Learn, February 7, 2020
Sponsored by Senator Kiehl

Alaska’s local governments work to address remote sales tax
ADN, January 29, 2020
Many Alaskans are aware of the changes in the past year with regards to the collection of taxes on remote sales. Numerous media reports have commented on the Supreme Court decision that paved the way for states across the U.S. to set up processes that have allowed them to start collecting sales tax from online and other remote retailers.  Read full article »

Benefits to Alaskans

  • Protects residents outside boundaries – right now Alaska hasn’t set up any rules of the road when it comes to remote commerce, and without a tax look-up map, Alaska residents maybe getting taxed where they aren’t supposed to.
  • Consistent with activities in majority of U.S. – this puts Alaska on track with the activities of other states that are benefiting from this opportunity.
  • Simplifies validation of exemptions, and access for remote sellers – single point of entry and delivery for exemption certificates.

Benefits to Alaskan Businesses

  • Levels the playing field for local businesses – Increases local purchase potential by ensuring that local retailers aren’t penalized for collecting a tax they are required to.
  • These aren’t new taxes – these are taxes that local residents are already paying, collected by local businesses, but not collected by remote retailers.
  • Keeps tax rates stable – instead of increasing taxes.
  • Maintains current local exemptions – necessary for local control.
  • Local revenues improve communities – enables greater investment in local infrastructure, which supports economic activity.
  • On par with other States – businesses across the U.S. are complying, so Alaska is expecting similar compliance by those businesses that make sales into or within Alaska. 
  • Strengthens local governments – greater capacity within local governments leads to greater efficiencies.
  • Local taxpayers, local budgets – residents help shape annual budgets, informed by economic development.

How will local Governments benefit?

  • Municipalities will maintain their taxing authority
  • Municipalities will maintain their tax rate and exemptions
  • Delegating administration to AML avoids any additional or duplicative costs
  • Municipalities can decide to participate or not, it’s voluntary
  • Levels the playing field for local business – increases local economic activity
  • Increased revenue for education, public safety, roads and public works
  • Increases ability to respond to State cost-shifting or cuts
  • Replaces revenue eroded with the decrease to Community Assistance over the years