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.
Board of Directors
Next Board of Directors meeting: Wednesday December 15, 2021
Please click this URL to join: https://us02web.zoom.us/j/88685147321?pwd=VTVOUmlwbHpUSzlCeGRYejh1bTQ4dz09 / Passcode: 305799
City of Kenai, 2021-2023
Melissa Haley, Secretary
City And Borough of Sitka, 2020-2022
Brandi Harbaugh, Treasurer
Kenai Peninsula Borough, 2020-2022
City of Bethel, 2021-2023
Jeff Rogers, President
City and Borough of Juneau, 2021-2023
Stephanie Queen, Vice President
City of Soldotna, 2021-2023
City of Wasilla, 2020-2022
ARSSTC, established November 18, 2019
Next Policy Committee meeting: Tuesday December 21, 2021
Please contact email@example.com if interested in attending.
Camie Gillen, City of Petersburg
Maureen Graham, 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
Erin Russell, City and Borough Juneau
Clinton Singletary, Alaska Municipal Sales Tax Program
Susan Smith, City of Kodiak
Marjorie Veeder, City of Unalaska