Enterprise
Individual & Small Business
Alaska Sales Tax Nexus: Economic Nexus Threshold (2026)
Alaska has no state sales tax, but many local governments levy one. Remote sellers delivering into member jurisdictions of the Alaska Remote Seller Sales Tax Commission (ARSSTC) must register and collect once they reach $100,000 in sales over the current or previous calendar year. Marketplace sales count. Registration is with the ARSSTC, not the state.
Alaska sales tax nexus: key facts
| State sales tax | None |
|---|---|
| Local sales taxes | Yes, in many cities and boroughs |
| ARSSTC remote-seller threshold | $100,000 in sales |
| Test | Sales only |
| What counts | Statewide gross sales (all gross sales of goods, property, products or services delivered into Alaska, regardless of taxability or destination jurisdiction). Threshold is met when sales meet or exceed $100,000. |
| Measurement period | Current or previous calendar year |
| Marketplace sales count toward your threshold? | Yes, counted |
| Current threshold effective | January 1, 2025 |
| Recent change | Yes, see the note below |
| Registration | Official registration page |
| Last researched | September 23, 2026 |
Recent change
The ARSSTC Board and member jurisdictions amended the Uniform Code in July 2024 to repeal the 200-transaction threshold, effective 2025-01-01. The threshold is now $100,000 in statewide gross sales only. Registration is due within 30 days of meeting the threshold (Code Sec. 090 / ARSSTC Business-Sellers page).
Quick check: do you have nexus in Alaska?
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What to do after crossing the Alaska threshold
When it starts:
- Registration is due within 30 days of meeting the threshold (Code Sec. 090 / ARSSTC Business-Sellers page).
- Check where you deliver. The ARSSTC rules apply only to deliveries into member jurisdictions.
- Register with the ARSSTC. Use the ARSSTC registration portal.
- Collect and file local sales tax for member jurisdictions at the delivery address rate.
Physical presence and inventory in Alaska
Alaska has no state sales tax. Sellers with a physical presence in a municipality that levies a sales tax register and file directly with that municipality under its own ordinance. The ARSSTC Code defines a 'remote seller' as one making sales for delivery in Alaska without a physical presence in the member jurisdiction where delivery is made.
How the ARSSTC works
The Alaska Remote Seller Sales Tax Commission (ARSSTC) administers local sales tax collected by remote sellers for its member jurisdictions. Each member municipality adopts the Uniform Remote Seller Sales Tax Code by ordinance, and the code applies only to deliveries into participating jurisdictions. Non-member jurisdictions administer their own sales taxes. Alaska has no state sales tax, but local jurisdictions such as Juneau and the Kenai Peninsula Borough levy sales taxes.
Code Sec. 040.A.1: 'The remote seller's statewide gross sales, including the seller's marketplace facilitator's statewide gross sales ... meets or exceeds one hundred thousand dollars ($100,000).' Marketplace facilitators calculate the threshold using all Alaska sales from all marketplace sellers on the platform. Excluded from the facilitator collection obligation: delivery network companies, transient-lodging rental marketplaces, and travel agency service marketplaces (Sec. 040.C).
Other things to know about Alaska
- Alaska levies no state sales tax, but many municipalities and boroughs levy local sales taxes, e.g., the City and Borough of Juneau and the Kenai Peninsula Borough. Each jurisdiction sets its own rate, taxable base, and exemptions.
- Remote sellers collect local sales tax only for ARSSTC member jurisdictions. Registration and filing go through the ARSSTC portal (arsstc.munirevs.com), not a state agency.
- Under ARSSTC Code Sec. 090, a marketplace seller that sells in Alaska only through a marketplace does not have to register with the Commission, but it must submit an affidavit on a Commission form.
- Alaska-based sellers must still collect sales tax in other states where they meet economic nexus thresholds.
Frequently asked questions
Does Alaska have a sales tax?
Alaska has no state sales tax. Sellers with a physical presence in a municipality that levies a sales tax register and file directly with that municipality under its own ordinance. The ARSSTC Code defines a 'remote seller' as one making sales for delivery in Alaska without a physical presence in the member jurisdiction where delivery is made.
What is the Alaska remote seller threshold?
For ARSSTC member jurisdictions it is $100,000 in sales, measured over the current or previous calendar year. Statewide gross sales (all gross sales of goods, property, products or services delivered into Alaska, regardless of taxability or destination jurisdiction). Threshold is met when sales meet or exceed $100,000.
Do marketplace sales count toward the Alaska threshold?
Yes, counted. Code Sec. 040.A.1: 'The remote seller's statewide gross sales, including the seller's marketplace facilitator's statewide gross sales ... meets or exceeds one hundred thousand dollars ($100,000).' Marketplace facilitators calculate the threshold using all Alaska sales from all marketplace sellers on the platform. Excluded from the facilitator collection obligation: delivery network companies, transient-lodging rental marketplaces, and travel agency service marketplaces (Sec. 040.C).
Is there still a transaction test in Alaska?
The ARSSTC Board and member jurisdictions amended the Uniform Code in July 2024 to repeal the 200-transaction threshold, effective 2025-01-01. The threshold is now $100,000 in statewide gross sales only. Registration is due within 30 days of meeting the threshold (Code Sec. 090 / ARSSTC Business-Sellers page).
Crossed the Alaska threshold, or not sure? A professional can confirm it and handle registration.
Nexus Study + Registration + Cleanup
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- State-by-state review of your sales and inventory locations
- Registration in states where you have nexus
- Plan for any past-due periods (including voluntary disclosure where appropriate)
- Ongoing sales tax filing option
Disclaimer: This page provides general information for educational purposes and is not tax, legal or accounting advice. State rules change, and whether you have nexus can depend on facts not covered here. Confirm with Alaska's official guidance or a qualified professional before acting. RAHA Financials is not affiliated with any state tax agency.
Sources
- Primary official source: https://arsstc.org/business-sellers/
- ARSSTC Uniform Remote Seller Sales Tax Code: https://arsstc.org/wp-content/uploads/2024/09/Uniform-Code_2024-revisions_final_070824.pdf
- arsstc.org: https://arsstc.org/about/code/
- commerce.alaska.gov: https://www.commerce.alaska.gov/web/dcra/OfficeoftheStateAssessor/AlaskaSalesTaxInformation.aspx
- juneau.org: https://juneau.org/finance/sales-tax
- kpb.us: https://www.kpb.us/departments/sales-tax/sales-tax-overview
- arsstc.org: https://arsstc.org/business-sellers/member-jurisdictions/