Alaska Sales Tax Guide: Local Rates & Rules

Alaska has no statewide sales tax, but it is not tax-free. Cities and boroughs levy their own local sales taxes ranging from 0% to about 7.5%, averaging roughly 1.8%. Anchorage charges no sales tax, while Juneau is 5% and many smaller communities fall in between.

Because rates are set locally, the rate depends entirely on the delivery address. To find the combined rate for a specific address, use our US sales tax calculator.

Alaska has no state-level economic nexus because there is no state sales tax. Local collection is coordinated through the Alaska Remote Seller Sales Tax Commission (ARSSTC), whose uniform code sets a single statewide threshold of $100,000 in gross statewide sales in the current or previous calendar year. Cross it and you register once with the ARSSTC to collect for all participating local jurisdictions.

Alaska has no statewide general sales tax, so there is no statewide marketplace-facilitator collection law; instead, the Alaska Remote Seller Sales Tax Commission (ARSSTC) administers a Uniform Code that applies only to sales delivered into member municipalities that have adopted it. Under that code, a marketplace facilitator is treated as the remote seller for each facilitated sale and must collect, report, and remit local sales tax to ARSSTC once its statewide gross sales delivered into Alaska — aggregating all marketplace sellers on its platform — reach $100,000 in the current or previous calendar year; a former 200-transaction threshold was repealed effective January 1, 2025. A marketplace seller whose Alaska sales are made entirely through a registered facilitator does not need to separately register with ARSSTC, but must submit the Commission's Marketplace Seller Affidavit.[5]

Remote sellers file through the ARSSTC, typically monthly, with returns generally due the last day of the month following the reporting period. Individual local jurisdictions that don't participate in the ARSSTC may set their own deadlines.

Exemptions are set locally and vary by jurisdiction — some communities exempt groceries while others tax them. There is no statewide rule. SaaS taxability also depends on each local jurisdiction's code, so check the delivery location.

A remote seller buying for resale applies for a Remote Reseller Certificate of Exemption through the ARSSTC [3]. The certificate is valid only through the end of the calendar year it is issued, so it must be renewed annually, and the seller documents each exempt sale and keeps records for three years [3].

Penalties are set by each local jurisdiction or by the ARSSTC uniform code for remote sellers, and typically run around 5% per month up to a capped maximum, plus interest. There is no statewide penalty schedule.

The ARSSTC may audit remote sellers and assess tax within three years of a return's due or filed date [3]. To dispute a finding, file a written protest with the ARSSTC Protest Review Committee within 30 days of the written notice; miss the deadline and the finding becomes final [3].

• [1] Alaska DCRA — Office of the State Assessor, Alaska Sales Tax Information

• [2] Alaska Remote Seller Sales Tax Commission — Business & Sellers (economic nexus)

• [3] ARSSTC — Uniform Code (exemptions, audits, protests)

• [4] ARSSTC — Seller Registration Instructions

• [5] Alaska Remote Seller Sales Tax Commission — Uniform Code

Verified July 2026 against ARSSTC and Alaska DCRA published guidance.

• Is Clothing Taxable in Alaska?