Welcome to the Alaska Remote Seller Sales Tax Commission (ARSSTC)

Alaska does not currently have a state sales tax, yet local governments have the authority to institute a local sales tax.

To date, there are over 100 different taxing jurisdictions in Alaska. In order for local governments to benefit from the Supreme Court’s 2018 decision of South Dakota v. Wayfair, they realized the need for a simplified, single-level statewide administration.

The ARSSTC was established via an intergovernmental agreement in 2019 to coordinate sales tax collection for remote sales into Alaska. The ARSSTC provides governance over the streamlined, single-level administration of sales tax collection and remittance; while ensuring due diligence. The Uniform Code establishing remote sales tax collection rules was passed in November 2019.

Local governments join ARSSTC by signing the Intergovernmental Agreement and adopting the Uniform Code. Under the agreement, local governments maintain control over their designated sales tax rates and exemptions; ARSSTC provides a streamlined structure for sellers to accommodate the wide variety in sales tax rates, boundaries, and exemptions.

What the Alaska Remote Seller Sales Tax Commission (ARSSTC) does:

  • Promotes intergovernmental cooperation.
  • Coordinates to address shared problems of sales tax erosion to online sellers.
  • Improves the administration of current sales tax rules.
  • Provides a single filing platform for reporting tax to all member communities (https://arsstc.munirevs.com/).
  • Delivers the tools necessary for companies to interface with our tax mapping tool to determine the sales tax rules for an individual delivery address in Alaska (https://alaska.ttr.services/). Sellers are held harmless for tax rates if they use the tax rates provided by the TTR system.
  • Works with the sales tax compliance software companies and assists them to adjust their internal procedures to accommodate the ARSSTC single upload filing requirements.
  • Provides accurate boundary records for participating Alaskan communities to sales tax compliance software companies.
  • Interfaces with multi-level-marketing platforms to collect sales tax on all their sales, not just locally facilitated ones.
  • Provides notice to all registered sellers about new member jurisdictions and changes to sales tax rates, such as seasonal sales tax.
  • Provides education to buyers regarding sales tax rules across Alaska and can provide a means of resolution for incorrectly assessed sales tax.

The ARSSTC is not a member of either the Streamlined Sales Tax Use Agreement or the Multi-state Tax Commission.

Board of Directors

Scott Bloom
City of Kenai, 2022-2023

Melissa Haley, Vice President
City And Borough of Sitka, 2023-2024

Brandi Harbaugh, President
Kenai Peninsula Borough, 2023-2024

Ruth Kostik
City and Borough of Juneau, 2022-2023

Xavier Mason, Secretary
City of Bethel, 2022-2023

Joan Miller, Treasurer
City of Wasilla, 2023-2024

Stephanie Queen
City of Soldotna, 2022-2023

 

ARSSTC, established November 18, 2019

Bylaws [PDF]

Policy Committee

Camie Gillen, Petersburg Borough
Maureen Graham, Chair, City of Wasilla
Justin Harris, City and Borough Sitka
Lauri Lingafelt, Kenai Peninsula Borough
Karl Kaufman, Landye Bennett Blumstein
Kara Johnson, Alaska Municipal Sales Tax Program
Mandy Judy, City and Borough Juneau
Clinton Singletary, Alaska Municipal Sales Tax Program
Marjorie Veeder, City of Unalaska

 

Finance Committee

Alexandra Batchelor, City of Bethel
Raven Hanson, City of Pelican
Jonathan Kelley, Ketchikan Gateway Borough
Kara Johnson, Alaska Municipal Sales Tax Program
Joan Miller, Chair, City of Wasilla
Chelsea Sieh, City of Kotzebue
Clinton Singletary, Alaska Municipal Sales Tax Program
Jila Stewart, Haines Borough