[et_pb_section fb_built=”1″ fullwidth=”on” _builder_version=”4.16″ global_colors_info=”{}”][et_pb_fullwidth_header title=”FAQs for Sellers” _builder_version=”4.16″ background_enable_color=”off” use_background_color_gradient=”on” background_color_gradient_stops=”#1e5aa8 0%|#67a8dc 100%” background_color_gradient_start=”#1e5aa8″ background_color_gradient_end=”#67a8dc” custom_margin=”||0px||false|false” custom_padding=”||0px||false|false” global_colors_info=”{}”][\/et_pb_fullwidth_header][\/et_pb_section][et_pb_section fb_built=”1″ _builder_version=”4.16″ _module_preset=”default” global_colors_info=”{}”][et_pb_row _builder_version=”4.16″ _module_preset=”default” global_colors_info=”{}”][et_pb_column type=”4_4″ _builder_version=”4.16″ _module_preset=”default” global_colors_info=”{}”][et_pb_text admin_label=”H3 – Administrative Rules” _builder_version=”4.16″ _module_preset=”default” global_colors_info=”{}”]<\/p>\n
[\/et_pb_text][et_pb_toggle title=”What is the Alaska Remote Seller Sales Tax Commission?” admin_label=”What is the Alaska Remote Seller Sales Tax Commission?” _builder_version=”4.16″ _module_preset=”default” global_colors_info=”{}”]The Alaska Remote Seller Sales Tax Commission (ARSSTC or the Commission) was established in 2019 and is an independent inter-governmental body that coordinates sales tax collection for remote sales in Alaska.[\/et_pb_toggle][et_pb_toggle title=”Are businesses filing taxes with the State of Alaska?” admin_label=”Are businesses filing taxes with the State of Alaska?” _builder_version=”4.16″ _module_preset=”default” global_colors_info=”{}”]<\/p>\n
No. The State of Alaska does not have a sales tax.<\/p>\n
[\/et_pb_toggle][et_pb_toggle title=”Is this part of the Streamlined Sales Tax Governing Board?” admin_label=”Is this part of the Streamlined Sales Tax Governing Board?” _builder_version=”4.16″ _module_preset=”default” global_colors_info=”{}”]No. The Commission is independent of the Streamlined Sales Tax Governing Board but the Commission has adopted many of the Streamlined Sales and Use Tax Agreement definitions.[\/et_pb_toggle][et_pb_toggle title=”Where can I find the sales tax rules?” admin_label=”Where can I find the sales tax rules?” _builder_version=”4.16″ _module_preset=”default” global_colors_info=”{}”]<\/p>\n
The Uniform Code<\/a> sets the rules for tax collection on remote sales. As jurisdictions join the ARSSTC and adopt the Uniform Code, the rules apply to that community. [\/et_pb_toggle][et_pb_toggle title=”When does this take effect? ” admin_label=”When does this take effect? ” _builder_version=”4.16″ _module_preset=”default” global_colors_info=”{}”]<\/p>\n The Commission passed the Uniform Code in January 2020. As jurisdictions join the ARSSTC, the rules go into effect the beginning of the month following 30 days after adoption.<\/p>\n Example: There is no retroactive application or collection of sales tax.<\/p>\n [\/et_pb_toggle][et_pb_toggle title=”The United States Supreme Court decision in S. Dakota v Wayfair, Inc focused on state-level taxes. Alaska does not have a state sales tax. How can the court decision be applied to local jurisdictions?” admin_label=”The United States Supreme Court decision in S. Dakota v Wayfair, Inc focused on state-level taxes.” _builder_version=”4.16″ _module_preset=”default” global_colors_info=”{}”]<\/p>\n The United States Supreme Court ruled in South Dakota v. Wayfair<\/a><\/em> on June 21, 2018, that states may require sellers to collect and remit sales or use tax on sales delivered to locations within their state regardless of physical presence if economic nexus exists with the state. The Commerce Clause regulates commerce between the states, it is not subdivided among local jurisdictions within a states. In S. Dakota v. Wayfair, Inc., 138 S. Ct. 2080 (2018), the Supreme Court identified a statewide threshold test as a safe harbor for meeting the Commerce Clause\u2019s substantial nexus retirement. The Supreme Court in Wayfair held that \u201cHere, the nexus is clearly sufficient based on both the economic and virtual contacts respondents have with the State. The [South Dakota] Act applies only to sellers that deliver more than $100,000 of goods or services into South Dakota or engage in 200 or more separate transactions for the delivery of goods and services into the State on an annual basis.\u201d S. Dakota v. Wayfair, Inc., 138 S. Ct. 2080, 2099 (2018). Accordingly, the economic nexus safe harbor established in Wayfair is a state-wide test. The Commerce Clause regulates commerce between the states. Once nexus is established with a state, the inquiry is over and a seller may not refuse to collect sales tax on the basis of lack of nexus.<\/p>\n [\/et_pb_toggle][et_pb_toggle title=”Is business information and sales tax filing confidential? ” admin_label=”Is business information and sales tax filing confidential? ” _builder_version=”4.16″ _module_preset=”default” global_colors_info=”{}”]<\/p>\n All returns, reports, and information required to be filed with the Commission shall be kept confidential and Publicly available information includes:<\/p>\n [\/et_pb_toggle][\/et_pb_column][\/et_pb_row][\/et_pb_section][et_pb_section fb_built=”1″ _builder_version=”4.16″ _module_preset=”default” global_colors_info=”{}”][et_pb_row _builder_version=”4.16″ _module_preset=”default” global_colors_info=”{}”][et_pb_column type=”4_4″ _builder_version=”4.16″ _module_preset=”default” global_colors_info=”{}”][et_pb_text admin_label=”H3 – Economic Threshold” _builder_version=”4.16″ _module_preset=”default” global_colors_info=”{}”]<\/p>\n [\/et_pb_text][et_pb_toggle title=”Who must register with the Commission and use the portal to file sales tax for Alaskan municipalities? ” admin_label=”Who must register with the Commission and use the portal to file sales tax for Alaskan municipalities? ” _builder_version=”4.16″ _module_preset=”default” global_colors_info=”{}”]<\/p>\n Any remote seller who met the criteria\/threshold in the previous calendar year and conducts sales in a jurisdiction that has adopted the uniform Alaska Remote Seller Sales Tax Code. The threshold is $100,000 statewide annual gross sales or 200 individual annual transactions. Sellers may only use the portal for filing taxes for jurisdictions that have adopted the code. Sales in jurisdictions that have not yet adopted the code need to continue to be filed directly with the jurisdiction using their own sales tax forms.<\/p>\n [\/et_pb_toggle][et_pb_toggle title=”Does a business use only taxable transactions to determine if they meet the economic threshold?” admin_label=”Does a business use only taxable transactions to determine if they meet the economic threshold?” _builder_version=”4.16″ _module_preset=”default” global_colors_info=”{}”]No. The business uses all transactions throughout the State of Alaska to determine if they meet the threshold, regardless if the transactions are in a taxing community or are tax exempt. Businesses need to register if they meet the economic threshold and sell products or services into a taxing community that has joined the Commission. [\/et_pb_toggle][et_pb_toggle title=”Does a business that meets the economic threshold but only delivers into non-taxing communities need to register?” admin_label=”Does a business that meets the economic threshold but only delivers into non-taxing communities need to register?” _builder_version=”4.16″ _module_preset=”default” global_colors_info=”{}”]No, the company does not have to register until they conduct sales into a taxing jurisdiction. Once a company has a client in a taxing jurisdiction, there is taxing authority and the company needs to comply.[\/et_pb_toggle][et_pb_toggle title=”Does a business that meets the economic threshold but only delivers non-taxable products into taxing communities need to register?” admin_label=”Does a business that meets the economic threshold but only delivers non-taxable products into taxing communities need to register?” _builder_version=”4.16″ _module_preset=”default” global_colors_info=”{}”]Yes, the company does have to register because they are conducting sales into a taxing jurisdiction. Even though there is no tax to collect, the company must still report their exempted transactions. [\/et_pb_toggle][et_pb_toggle title=”What if a seller has physical presence in a jurisdiction but sell remotely to other places in Alaska? ” admin_label=”What if a seller has physical presence in a jurisdiction but sell remotely to other places in Alaska? ” _builder_version=”4.16″ _module_preset=”default” global_colors_info=”{}”]The threshold is calculated only using remote sales sent outside of their home jurisdiction. [\/et_pb_toggle][et_pb_toggle title=”Can a seller who does not meet the economic threshold register and voluntarily collect and remit sales tax? ” admin_label=”Can a seller who does not meet the economic threshold register and voluntarily collect and remit sales tax? ” _builder_version=”4.16″ _module_preset=”default” global_colors_info=”{}”]<\/p>\n Yes. A company may voluntarily collect and remit sales tax.<\/p>\n [\/et_pb_toggle][et_pb_toggle title=”Does a Marketplace Seller that sells only on marketplace facilitator platforms need to register? ” admin_label=”Does a Marketplace Seller that sells only on marketplace facilitator platforms need to register? ” _builder_version=”4.16″ _module_preset=”default” global_colors_info=”{}”]<\/p>\n No. A Marketplace Seller who only sells on through a marketplace facilitator does not have a registration requirement. The marketplace seller should complete the Marketplace Seller Affidavit (please contact administrator for the form.)\u00a0<\/p>\n [\/et_pb_toggle][\/et_pb_column][\/et_pb_row][\/et_pb_section][et_pb_section fb_built=”1″ _builder_version=”4.16″ _module_preset=”default” global_colors_info=”{}”][et_pb_row _builder_version=”4.16″ _module_preset=”default” global_colors_info=”{}”][et_pb_column type=”4_4″ _builder_version=”4.16″ _module_preset=”default” global_colors_info=”{}”][et_pb_text admin_label=”H3 – Remote Seller and Point of Delivery” _builder_version=”4.16″ _module_preset=”default” global_colors_info=”{}”]<\/p>\n [\/et_pb_text][et_pb_toggle title=”What is a remote seller?” admin_label=”What is a remote seller?” _builder_version=”4.16″ _module_preset=”default” global_colors_info=”{}”]<\/p>\n A seller or marketplace facilitator making sales of goods or services delivered within the State of Alaska, without having a physical presence in a taxing jurisdiction or conducting business between taxing jurisdictions, when sales are made by internet, mail order, phone or other remote means. A marketplace facilitator shall be considered the remote seller for each sale facilitated through its marketplace.<\/p>\n [\/et_pb_toggle][et_pb_toggle title=”Where is the Point of Delivery?” admin_label=”Where is the Point of Delivery?” _builder_version=”4.16″ _module_preset=”default” global_colors_info=”{}”]<\/p>\n Point of Delivery means the location at which property is received or service is rendered. Goods are received when the purchaser takes possession of the property. Transfer of goods to a common carrier or certified shipper does not constitute receipt by the buyer \u2013 the Point of Delivery occurs when the shipping company transfers the goods to the buyer in the taxing jurisdiction. The remote seller must collect and remit the sales tax for the final destination as known to the seller regardless of delivery to a common carrier or certified shipper.<\/p>\n For residents who live outside a taxing jurisdiction but use a post office box located in the taxing jurisdiction, the point of delivery will be determined by where the product or service was delivered:<\/p>\n [\/et_pb_toggle][\/et_pb_column][\/et_pb_row][\/et_pb_section][et_pb_section fb_built=”1″ _builder_version=”4.16″ _module_preset=”default” global_colors_info=”{}”][et_pb_row _builder_version=”4.16″ _module_preset=”default” global_colors_info=”{}”][et_pb_column type=”4_4″ _builder_version=”4.16″ _module_preset=”default” global_colors_info=”{}”][et_pb_text admin_label=”H3 – Physical Presence” _builder_version=”4.16″ _module_preset=”default” global_colors_info=”{}”]<\/p>\n [\/et_pb_text][et_pb_toggle title=”What creates physical presence?” admin_label=”What creates physical presence?” _builder_version=”4.16″ _module_preset=”default” global_colors_info=”{}”]Physical Presence is established through an office, warehouse, storefront, inventory, service or sales agent, or rental of equipment\/tangible property.[\/et_pb_toggle][et_pb_toggle title=”What if a seller has physical presence in a jurisdiction but sell remotely to other places in Alaska? ” admin_label=”What if a seller has physical presence in a jurisdiction but sell remotely to other places in Alaska? ” _builder_version=”4.16″ _module_preset=”default” global_colors_info=”{}”]The seller will continue to file locally for all sales made within their jurisdiction where they have physical presence. The seller will check to see if any other sales should be considered a remote sale and which falls within a jurisdiction that is registered with the Commission. If so, the seller will charge the appropriate tax rate for the remote delivery address and file and remit the tax to the jurisdiction of the remote sale through the Commission. The criteria threshold applies to these types of sales, as well. [\/et_pb_toggle][\/et_pb_column][\/et_pb_row][\/et_pb_section][et_pb_section fb_built=”1″ _builder_version=”4.16″ _module_preset=”default” global_colors_info=”{}”][et_pb_row _builder_version=”4.16″ _module_preset=”default” global_colors_info=”{}”][et_pb_column type=”4_4″ _builder_version=”4.16″ _module_preset=”default” global_colors_info=”{}”][et_pb_text admin_label=”H3 – Registration” _builder_version=”4.16″ _module_preset=”default” global_colors_info=”{}”]<\/p>\n [\/et_pb_text][et_pb_toggle title=”Is there a fee to register?” admin_label=”Is there a fee to register?” _builder_version=”4.16″ _module_preset=”default” global_colors_info=”{}”]No.[\/et_pb_toggle][et_pb_toggle title=”Does a business need to register with each taxing jurisdiction for which they sell products or services? ” admin_label=”Does a business need to register with each taxing jurisdiction for which they sell products or services? ” _builder_version=”4.16″ _module_preset=”default” global_colors_info=”{}”]<\/p>\n One registration with the Commission will cover all licensing requirements with jurisdictions that have adopted the Code. If a seller has transactions in a jurisdiction that has not yet adopted the Code, the seller will need to register directly with that jurisdiction. As jurisdictions adopt the code and register with the Commission, sellers do not need to adjust any account settings and will have permissions updated to file with new jurisdiction. Once registered, sellers will get notices of new Code adoptees.<\/p>\n [\/et_pb_toggle][et_pb_toggle title=”Does the Commission mail the business registration? ” admin_label=”Does the Commission mail the business registration? ” _builder_version=”4.16″ _module_preset=”default” global_colors_info=”{}”]No. The ARSSTC will not send a paper certificate of registration, rather the seller can print their registration from the system (see Seller Registration for further information). [\/et_pb_toggle][et_pb_toggle title=”How does a seller close its business?” admin_label=”How does a seller close its business?” _builder_version=”4.16″ _module_preset=”default” global_colors_info=”{}”]Seller should notify the Commission at least 10 days before closing or selling their business and then they must file their final return within 30 days of selling or closing their business. The Commission is authorized to disclose the status of the remote seller\u2019s or marketplace facilitator\u2019s sakes tax account to the named buyer or assignee. The Commission has 60 days after notification to close or sell in which to perform a final sales tax audit. [\/et_pb_toggle][et_pb_toggle title=”How does a seller update their contact information?” admin_label=”How does a seller update their contact information?” _builder_version=”4.16″ _module_preset=”default” global_colors_info=”{}”]<\/p>\n Please send an email to AMSTP@akml.org<\/a> to update your contact information. This includes mailing address, physical address, telephone numbers, primary contact, and changes to the FEIN without changes to the business structure.<\/p>\n For changes to a business structure (such as going from a corporation to a limited liability corporation) please close the old business and create a new business.<\/p>\n [\/et_pb_toggle][et_pb_toggle title=”How does a seller change their user email access?” admin_label=”How does a seller change their user email access?” _builder_version=”4.16″ _module_preset=”default” global_colors_info=”{}”]<\/p>\n Administrators cannot change the user email access associated with a business. The system allows for multiple users to be on a business account and for a single user to have multiple businesses. Every user must have their own email login which goes through that initial verification process with the system (steps 1-3: https:\/\/arsstc.org\/wp-content\/uploads\/2021\/05\/ARSSTC-Seller-Registration.pdf<\/a>). Once the email address is verified, you can attach a user to the business at step 4-5. Select Add or Remove a Business option and enter the account number and the activation code. If you do not know the business account number and activation code, please contact AMSTP@akml.org<\/a> for assistance.<\/p>\n [\/et_pb_toggle][\/et_pb_column][\/et_pb_row][\/et_pb_section][et_pb_section fb_built=”1″ _builder_version=”4.16″ _module_preset=”default” global_colors_info=”{}”][et_pb_row _builder_version=”4.16″ _module_preset=”default” global_colors_info=”{}”][et_pb_column type=”4_4″ _builder_version=”4.16″ _module_preset=”default” global_colors_info=”{}”][et_pb_text admin_label=”H3 – Filing” _builder_version=”4.16″ _module_preset=”default” global_colors_info=”{}”]<\/p>\n [\/et_pb_text][et_pb_toggle title=”How often do sellers file? ” admin_label=”How often do sellers file? ” _builder_version=”4.16″ _module_preset=”default” global_colors_info=”{}”]The Commission defaults to a monthly filing schedule. [\/et_pb_toggle][et_pb_toggle title=”Can a business switch to quarterly or annual filing?” admin_label=”Can a business switch to quarterly or annual filing?” _builder_version=”4.24.0″ _module_preset=”default” hover_enabled=”0″ global_colors_info=”{}” sticky_enabled=”0″]<\/p>\n Contact a Program Administrator to change filing schedule, change must coincide with the start of a quarter.<\/p>\n Quarterly filing is available for businesses who have:<\/p>\n Annual filing is available for businesses who:<\/p>\n If a business becomes delinquent, they will be reverted back to a monthly filing frequency.\u00a0<\/p>\n [\/et_pb_toggle][et_pb_toggle title=”Does a business file even if they have no sales tax to report?” admin_label=”Does a business file even if they have no sales tax to report?” _builder_version=”4.16″ _module_preset=”default” global_colors_info=”{}”]Yes. Sellers must file even if there were no sales tax collected in a filing period. Sellers must report all tax-exempt sales. If there were no sales into a community, the seller still must report a 0. [\/et_pb_toggle][et_pb_toggle title=”Does a business use different sales tax forms depending on taxing jurisdiction? ” admin_label=”Does a business use different sales tax forms depending on taxing jurisdiction? ” _builder_version=”4.16″ _module_preset=”default” global_colors_info=”{}”]No. The Commission provides a single file template that covers reporting for all jurisdictions. The filing template is available through the filing system and should be downloaded each time a filing is to be submitted. [\/et_pb_toggle][et_pb_toggle title=”Can a seller file sales tax for a community that is not part of the ARSSTC?” admin_label=”Can a seller file sales tax for a community that is not part of the ARSSTC?” _builder_version=”4.16″ _module_preset=”default” global_colors_info=”{}”]No. The portal cannot accept filings for non-member jurisdictions; contact the jurisdiction and file directly with them. [\/et_pb_toggle][et_pb_toggle title=”How does a seller file their returns? ” admin_label=”How does a seller file their returns? ” _builder_version=”4.16″ _module_preset=”default” global_colors_info=”{}”]<\/p>\n
The remote sales tax rules do not apply to sales and services that Alaskan businesses send out of the state.<\/p>\n
Jurisdiction adopted Uniform Code on May 2
30 days following adoption is June 1
Beginning of next month is July 1
Business begins tax collection on July 1<\/p>\n
shall be subject to inspection only by:<\/p>\n\n
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seller or marketplace facilitator<\/li>\n<\/ul>\nEconomic Threshold<\/h3>\n
Remote Seller and Point of Delivery<\/h3>\n
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Physical Presence<\/h3>\n
Registration<\/h3>\n
Filing<\/h3>\n
\n
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