Alaska Sales Tax Guide & Nexus Calculator (2026)

Alaska is the only state with no statewide sales tax where remote sellers still face meaningful compliance obligations. Local jurisdictions — cities, boroughs, and municipalities — levy their own independent taxes, and a centralized body called the ARSSTC administers nexus rules for remote sellers. If you sell into Alaska, this guide explains what you owe and to whom.

Quick Reference

Criterion	Detail
State Rate	None (no statewide sales tax)
Local Nexus Threshold	$100,000 in gross sales (via ARSSTC)
Transaction Threshold	None (eliminated effective January 1, 2026)
Digital Goods / SaaS	Varies by local jurisdiction
Typical Filing Frequency	Annual (for ARSSTC members)
SST Member	No
Registration Portal	arsstc.org

No Statewide Sales Tax

Alaska imposes no statewide sales tax. There is no state-level registration, no state rate, and no state return to file. However, this does not mean you have no obligations — Alaskan municipalities and boroughs impose local sales taxes independently, and those obligations fall on remote sellers.

Economic Nexus — The ARSSTC Framework

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Gross Revenue (USD)

$

Total Transactions

Enter your trailing 12-month revenue and/or transaction count to calculate nexus status.

For informational purposes only · Not legal or tax advice · Consult a licensed tax professional · Rules as of 2026

The Alaska Remote Seller Sales Tax Commission (ARSSTC) is a voluntary body of Alaskan local governments that administers a unified nexus and registration system for remote sellers. As of 2026, the ARSSTC represents the majority of local jurisdictions in Alaska.

The ARSSTC threshold is $100,000 in gross sales into Alaska during the prior or current calendar year. Once you exceed this threshold across sales to any Alaskan destination, you are required to register with the ARSSTC and collect tax for participating member jurisdictions.

Transaction threshold eliminated: The ARSSTC previously imposed an alternative 200-transaction threshold. This was eliminated effective January 1, 2026. Only the $100,000 revenue threshold now applies.

Participating vs Non-Participating Jurisdictions

Not all Alaskan localities are ARSSTC members. Major ARSSTC member jurisdictions include Anchorage (Municipality of Anchorage), Fairbanks, Juneau, and many others. Non-member jurisdictions may have their own independent rules or no sales tax at all.

Check the ARSSTC member list at arsstc.org before filing to confirm which jurisdictions your sales cover.

Local Tax Rates

Since there is no state rate, the only rates that apply are local. Rates across Alaska vary from 0% (no tax) to approximately 7.5% depending on the jurisdiction.

Common examples:

• Municipality of Anchorage: 0% (Anchorage does not impose a local sales tax)
• City of Fairbanks: 2%
• City and Borough of Juneau: 5%
• City of Sitka: 5%
• City of Ketchikan: 3.5%

Under the ARSSTC system, you apply the applicable local rate based on the destination of the sale.

Digital Goods and SaaS

There is no uniform Alaska rule on digital goods taxability — it depends on each local jurisdiction’s ordinance. Some Alaskan localities explicitly tax digital products; others do not address them or exempt them.

If you sell SaaS, digital downloads, ebooks, or streamed content into Alaska:

1. Identify the specific jurisdictions where your customers are located
2. Review whether those jurisdictions’ sales tax ordinances include digital goods
3. Apply the local rate only if digital goods are explicitly covered

Under the ARSSTC system, member jurisdictions may have adopted uniform definitions that simplify this analysis. Check the current ARSSTC Uniform Code at arsstc.org for the most current treatment.

Registration

ARSSTC Registration (Recommended for Most Remote Sellers)

Registering with the ARSSTC gives you a single registration that covers all participating member jurisdictions. This is far simpler than registering independently with each locality.

1. Go to arsstc.org
2. Complete the online remote seller registration
3. You will receive an ARSSTC seller ID
4. Collect the applicable local rate for each participating member jurisdiction’s sales
5. File a single return with the ARSSTC covering all member jurisdictions

Non-Member Jurisdictions

If you have customers in Alaskan jurisdictions that are not ARSSTC members and those jurisdictions impose their own sales tax, you may need to register directly with those localities. This is uncommon for most remote sellers but verify for high-volume markets.

Foreign Sellers

Alaska accepts foreign business registrations through the ARSSTC. You will need a Federal Employer Identification Number (EIN). Obtain one via IRS Form SS-4 if you do not already have one.

Filing Frequency and Deadlines

Under the ARSSTC system, remote sellers typically file annually if their Alaska tax liability is low (the most common scenario for remote sellers who have just crossed the $100,000 threshold). Higher-volume sellers may file quarterly.

Returns are filed through the ARSSTC portal at arsstc.org. Deadlines align with the filing frequency assigned at registration.

Since Alaska has no statewide tax authority, there are no state-level sales tax returns to file.

Compliance Notes

Most remote sellers have minimal obligations: Because Anchorage — Alaska’s largest city — imposes no sales tax, a significant portion of Alaska-destined sales carry zero tax liability even after nexus is established. If the majority of your Alaskan customers are in Anchorage, your actual collections may be very low.

Marketplace facilitation: All major marketplaces (Amazon, Etsy, eBay) collect and remit local Alaska taxes on your behalf under Alaska marketplace facilitator rules. Those sales still count toward your $100,000 ARSSTC threshold.

FBA warehouses: Amazon does not operate FBA fulfillment centers in Alaska, so FBA physical nexus is generally not an issue for most sellers.

No state income tax: Alaska also has no state income tax, which means no separate income tax filing obligations for remote sellers.

ARSSTC membership changes: The ARSSTC is a voluntary commission and its membership changes over time. Review the current member list before each filing period to ensure you are collecting for the correct jurisdictions.

Related Guides

• US Sales Tax Overview
• State Sales Tax Index — All 50 States
• Foreign Sellers Guide to US Sales Tax
• US Sales Tax Compliance Checklist