For Local Governments
Alaska Remote Sellers Sales Tax Commission
The Alaska Constitution allows jurisdictions across Alaska to implement their own tax laws.
The Alaska Constitution Article X, Section 11 provides that a home-rule borough or city may exercise all legislative powers not prohibited by law or charter. Over 100 of Alaska’s 165 communities have implemented a local sales tax collection requirement. Jurisdictions can join the Alaska Remote Seller Sales Tax Commission (ARSSTC) and implement the Uniform Code for remote sales tax collection.
Benefits of joining the ARSSTC:
- Benefit from our single-level administration that standardizes the tax collection for remote sellers.
- Take advantage of the new economic landscape in the outcome of the Supreme Court South Dakota v Wayfair, Inc. decision.
- Maximize tax collection compliance by sellers of all sizes that meet the economic threshold.
- Counter tax base erosion to online sales and regain essential funding to support municipal services.
- Receive monthly remittance which helps stabilize municipal funding year-round.
- Maintain control over designated tax rates and exemptions.
- Vest authority for tax administration to the ARSSTC.