Program Description and Application
ARSSTC Voluntary Disclosure Program
The Alaska Remote Seller Sales Tax Commission’s (ARSSTC) Voluntary Disclosure Program is in place to encourage remote sellers to comply with their Alaska municipal sales tax registration and collection requirements.
If you are a remote seller and have met the economic nexus threshold for Alaska you are required to register with the ARSSTC and collect local municipal sales tax for those municipalities that are members of the ARSSTC. Businesses that have met the economic nexus threshold for Alaska but have not registered with the ARSSTC as of January 1, 2023 can come forward through the ARSSTC Voluntary Disclosure Program.
The Voluntary Disclosure Program offers the following benefits to qualified applicants:
- Lookback period is 36 months from date of application;
- Lookback period will not include periods prior to January 1, 2023
- Waive 100% of late payment penalties;
- Waive 100% of late filing fees.
Interest will not be subject to waiver under the Voluntary Disclosure Program.
**Note: if you have collected sales tax but did not remit it, the lookback period will not apply as those taxes will be considered delinquent. The tax in question will be subject to late payment penalties, late filing fees and interest.
Who is Eligible?
To qualify under the Voluntary Disclosure Program a remote seller must have:
- Never registered with or reported taxes to the ARSSTC;
- Never been contacted by the ARSSTC for enforcement purposes (i.e. audit or compliance contacts regarding registration or reporting requirements);
- Not engaged in evasion or misrepresentation in reporting tax liabilities; and
- Back taxes in question were not actually collected by the remote seller.
If a remote seller determines they are not eligible for the Voluntary Disclosure Program, they should proceed with registering with the ARSSTC. Registration procedures can be found here.
How to Apply?
Complete the Voluntary Disclosure Program application.
Mail application to email@example.com.
If the ARSSTC determines that the voluntary disclosure qualifications have been met, you will be approved for the program. The ARSSTC will prepare a Voluntary Disclosure Agreement which must be signed and returned to the ARSSTC within 30 calendar days of the original application date. Once the timely signed agreement is returned, the ARSSTC will sign the agreement and return a copy to you.
Completing the Process
Once the agreement is signed in full, you will be provided instructions for registering your business and completing the filing process. Below is a summary of the steps that will need to be completed:
- Complete registration through the arsstc.munirevs.com portal.
- Submit a spreadsheet of gross and exempt sales in a format specified by the ARSSTC.
- All required filings must be submitted and paid in full through the online portal within 30 days of the effective of the VDA.
Application not Approved
If your application for the Voluntary Disclosure Program is not approved, you will receive an explanation from the ARSSTC along with additional instructions on how to proceed.
For questions or clarification on this program, please contact the ARSSTC at:
- Phone: 907-790-5300
- Email: firstname.lastname@example.org
- Mail: ARSSTC, 1 Sealaska Plaza Ste 302, Juneau, AK 99801