Upon adoption of the Remote Sales Tax Code by a local government, remote sellers will receive notification that they have 30 days to begin collection and remittance. As additional local governments adopt the Code, compliance will occur on a rolling basis. If the first local government adopts the Code in late early February, the Commission expects reporting and remittance as soon as March/April.
How are the taxes and exemptions provided? The Commission has contracted with TTR to provide GIS-located addresses for all of Alaska and apply the correct tax variability matrix to those addresses. Deliveries to post office boxes are treated as taxable, based on the point of delivery. Sellers will have access via an API connection or a link on the ARSSTC website to manually look up an address and its rates. A seller is held harmless for any tax, charge, or fee liability to any taxing jurisdiction if TTR is utilized.
Where do I file? The seller may register and file returns on this website on the landing page. Payments may be made via echeck, ACH Debit or Credit Card in the portal.
When? The default filing deadline is monthly, consistent with national trends and best practices. Sellers will have the option to file quarterly, but this must be approved by the Commission.
Need help? There are various help links on the landing page within the portal. If that does not provide an answer, there is an email link provided to request support.
A return may not be filed on the portal for a municipality that has not adopted the Remote Sales Tax Code and are not part of the Commission.