{"id":1275,"date":"2021-06-22T13:40:33","date_gmt":"2021-06-22T21:40:33","guid":{"rendered":"https:\/\/arsstc.org\/?page_id=1275"},"modified":"2023-04-07T12:16:44","modified_gmt":"2023-04-07T20:16:44","slug":"business-sellers","status":"publish","type":"page","link":"https:\/\/arsstc.org\/business-sellers\/","title":{"rendered":"Business\/Sellers"},"content":{"rendered":"

[et_pb_section fb_built=”1″ fullwidth=”on” _builder_version=”4.16″ global_colors_info=”{}”][et_pb_fullwidth_header title=”For Businesses\/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 column_structure=”1_2,1_2″ _builder_version=”4.16″ _module_preset=”default” global_colors_info=”{}”][et_pb_column type=”1_2″ _builder_version=”4.16″ _module_preset=”default” global_colors_info=”{}”][et_pb_text admin_label=”In January 2020, the Alaska Remote Seller Sales Tax Commission (ARSSTC)..” _builder_version=”4.19.5″ header_text_color=”#0c71c3″ header_3_text_color=”#8300e9″ header_4_text_color=”#0c71c3″ header_6_text_color=”#8300e9″ hover_enabled=”0″ global_colors_info=”{}” sticky_enabled=”0″]<\/p>\n

In January 2020, the Alaska Remote Seller Sales Tax Commission (ARSSTC) passed its Uniform Code<\/a> which sets the rules for tax collection on remote sales.<\/h2>\n

As jurisdictions join the ARSSTC and adopt the Uniform Code<\/a>, the rules apply to that community. Remote sales include all goods and services based on the point of delivery (destination-based sourcing).<\/p>\n

The remote sales tax rules do not apply to sales and services that Alaskan businesses send out of the state. See the Who Needs to Register chart and infographic to help determine economic threshold.<\/p>\n

Remote Sellers and Market Place Facilitators who meet the statewide threshold of $100,000 gross sales or 200 individual transactions annually into Alaska either last year or this year, regardless of destination or taxability status of end buyer, must register with ARSSTC. The seller is expected to collect and file the applicable sales tax for remote sales into the member jurisdictions.<\/strong><\/p>\n

[\/et_pb_text][\/et_pb_column][et_pb_column type=”1_2″ _builder_version=”4.16″ _module_preset=”default” custom_padding=”||||false|false” global_colors_info=”{}”][et_pb_image src=”https:\/\/arsstc.org\/wp-content\/uploads\/2021\/05\/ARSSTC-WhoNeedstoRegisterv2.jpg” title_text=”ARSSTC-WhoNeedstoRegisterv2″ show_in_lightbox=”on” align=”center” admin_label=”Image – Who Needs to Register Diagram” _builder_version=”4.16″ global_colors_info=”{}”][\/et_pb_image][et_pb_text admin_label=”CLICK IMAGE TO ENLARGE” _builder_version=”4.16″ _module_preset=”default” text_font=”|700||on|||||” text_font_size=”12px” text_orientation=”center” global_colors_info=”{}”]<\/p>\n

CLICK IMAGE TO ENLARGE<\/strong><\/p>\n

[\/et_pb_text][et_pb_button button_url=”https:\/\/arsstc.org\/business-sellers\/tax-rates\/” url_new_window=”on” button_text=”View the ARSSTC Tax Rates” admin_label=”Button – Tax Rates” _builder_version=”4.16″ _module_preset=”default” custom_padding=”||||false|false” global_colors_info=”{}”][\/et_pb_button][et_pb_button button_url=”https:\/\/arsstc.org\/business-sellers\/member-jurisdictions\/” url_new_window=”on” button_text=”View the Member Jurisdictions” admin_label=”Member Jurisdiction – Button” _builder_version=”4.16″ _module_preset=”default” global_colors_info=”{}”][\/et_pb_button][\/et_pb_column][\/et_pb_row][et_pb_row _builder_version=”4.16″ _module_preset=”default” background_color=”#1e5aa8″ custom_padding=”3%|3%|3%|3%|false|false” global_colors_info=”{}”][et_pb_column type=”4_4″ _builder_version=”4.16″ _module_preset=”default” global_colors_info=”{}”][et_pb_text admin_label=”Physical Presence Note” _builder_version=”4.16″ _module_preset=”default” background_layout=”dark” global_colors_info=”{}”]<\/p>\n

Determining Physical Presence:\u00a0<\/h4>\n

Do not use any physical presence sales to determine if a business meets the economic threshold. Physical presence sales tax should be remitted directly to the jurisdiction and not through the ARSSTC system.<\/p>\n

Examples of physical presence include an office, warehouse, storefront, inventory, service or sales agent, or rental of equipment\/tangible property.<\/p>\n

[\/et_pb_text][\/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_toggle title=”Out of State Sellers” admin_label=”Toggle – Out of State Sellers” _builder_version=”4.16″ _module_preset=”default” global_colors_info=”{}”]<\/p>\n

For companies with no physical presence in Alaska.<\/strong><\/p>\n

Calculate economic threshold using ALL sales into Alaska INCLUDING Marketplace Facilitator sales, regardless of destination or taxability status of end buyer.<\/p>\n

[\/et_pb_toggle][et_pb_toggle title=”Alaskan-Based Sellers” admin_label=”Toggle – Alaskan-Based Sellers” _builder_version=”4.16″ _module_preset=”default” global_colors_info=”{}”]<\/p>\n

For companies that have physical presence in Alaska and also conduct remote sales between jurisdictions.<\/strong><\/p>\n

If a company establishes physical presence in a jurisdiction, they are required to register and report all physical presence and remote seller sales (regardless of taxability) directly to the jurisdiction.\u00a0<\/strong><\/h4>\n

Calculate economic threshold using ONLY remote sales sent outside of the home jurisdiction(s) EXCLUDING Marketplace Facilitator sales, regardless of destination or taxability status of end buyer.<\/p>\n

Businesses that have BOTH physical presence AND remote sales MUST SEPARATE revenue streams and file the remote sales tax with ARSSTC and the physical presence sales tax with the jurisdiction. Delivery of goods or services remotely into a seller\u2019s jurisdiction(s) should be reported directly to the jurisdiction.<\/p>\n

Alaskan-Based Sellers that are located outside of a taxing jurisdiction may apply for a resale\/wholesale certificate through the Commission.<\/p>\n

The ARSSTC remote sales tax rules do not apply to sales and services that Alaskan businesses send out of the state. Check the remote sales tax rules<\/a> of the destination state\/location for more information.<\/p>\n

 <\/p>\n

[\/et_pb_toggle][et_pb_toggle title=”Alaska-Based Physical Presence Sellers” admin_label=”Toggle – Alaska-Based Physical Presence Sellers” _builder_version=”4.16″ _module_preset=”default” global_colors_info=”{}”]<\/p>\n

For companies that have only physical presence in Alaska.<\/strong><\/p>\n

All physical presence sales tax collected must be remitted directly to the relevant jurisdiction and should not be filed with the ARSSTC system.<\/p>\n

[\/et_pb_toggle][et_pb_toggle title=”Marketplace Facilitators” admin_label=”Toggle – Marketplace Facilitators” _builder_version=”4.16″ _module_preset=”default” global_colors_info=”{}”]<\/p>\n

For companies that provide a marketplace to remote sellers.<\/strong><\/p>\n

Calculate economic threshold using ALL sales into Alaska from ALL Marketplace Sellers on the platform, regardless of destination or taxability status of end buyer.<\/p>\n

Marketplace Facilitators are expected to collect and remit sales tax for ALL Marketplace Sellers on the platform for ALL sales into Alaska regardless of Marketplace Sellers\u2019 individual capacity to meet the economic threshold.<\/p>\n

[\/et_pb_toggle][et_pb_toggle title=”Marketplace Sellers” admin_label=”Toggle – Marketplace Sellers” _builder_version=”4.16″ _module_preset=”default” global_colors_info=”{}”]<\/p>\n

For companies that sell on a marketplace.<\/strong><\/p>\n

If ALL sales are made through a Marketplace Facilitator, the Marketplace Seller does not need to register. They must fill out the Marketplace Seller Affidavit (please contact administrator for the form) and submit.<\/p>\n

If a company sells on a marketplace as well as company website, calculate economic threshold using ALL sales into Alaska, regardless of destination or taxability status of end buyer. Seller is responsible for collecting and remitting sales tax on all non-marketplace sales into Alaska. Do not report marketplace sales on tax reporting (these sales are reported by the Marketplace Facilitator).\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” background_color=”#f5f5f5″ 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=”Seller Responsibilities” _builder_version=”4.19.5″ _module_preset=”default” hover_enabled=”0″ global_colors_info=”{}” sticky_enabled=”0″]<\/p>\n

Seller Responsibilities<\/h4>\n

Once a seller has determined they meet the economic threshold, they must:<\/p>\n