Alaska Sales Tax Guide for E-commerce Sellers

Rate structure

Alaska's state rate is 0%; the combined state + local rate ranges from 0–7.5% (local only). Sourcing: Destination.

COMPONENTRATENOTES

State rate0%ARSSTC general statewide rate

Local taxes0–7.5% (local only)No state sales tax. ~50 boroughs and cities in the Alaska Remote Seller Sales Tax Commission collect a single remote-seller return.

ReturnARSSTC Remote Seller ReturnARSSTC Remote Seller Return (member jurisdictions only)

Economic nexus threshold

You must register and collect once your Alaska sales reach $100,000, measured over the previous or current calendar year. There is no transaction-count threshold. No state sales tax; ARSSTC member local jurisdictions only. 200-transaction test removed 2025-01-01. Sales made through a marketplace facilitator do not count toward the remote seller's threshold — only your direct sales do.

Where you stand: SalesTax50 tests your imported sales against this exact rule and flags Alaska as Approaching or Exceeded on your Nexus page — check my nexus free →

Filing frequency

ARSSTC assigns a filing frequency at registration based on expected tax liability and adjusts it over time. Frequencies used in Alaska: Monthly · Quarterly · Annual.

Due dates

Returns are due on the last day of the month following the period (ARSSTC). When the due date falls on a weekend or holiday it moves to the next business day.

Late filing: Set by each member jurisdiction; ARSSTC assesses 5% per month up to 25%.

Marketplace facilitator rules

Since January 2020, marketplace facilitators (Amazon, eBay, Walmart, TikTok Shop) collect and remit Alaska tax on your marketplace sales. How Alaska treats them:

Who collects?Facilitatoron marketplace orders; you collect on Shopify / your own site.

Count toward nexus?Noonly your direct sales are tested against the remote-seller threshold.

Do you still file?DependsOnly if you also have direct (non-marketplace) sales into member jurisdictions — a seller whose Alaska sales are all through a marketplace does not need to register.

How reported?Not reportedNot reported — the facilitator files them.

Direct salesYou collectShopify, your own site, invoices — you collect and remit on your return.

Important: ARSSTC: do not include marketplace sales on your return.

Marketplace treatment changes state by state and year by year — SalesTax50 separates marketplace and direct sales automatically, but confirm with Alaska Remote Seller Sales Tax Commission when in doubt.

Filing portal & AutoFile

Alaska returns are filed through arsstc.munirevs.com. Login verification: May require verification. SalesTax50 AutoFile prepares the ARSSTC Remote Seller Return from your imported sales — you review and approve every return before it is submitted.

FAQ

Do I need a Alaska permit if I only sell on Amazon?

If you exceed the $100,000 threshold with your direct (non-marketplace) sales or have physical presence (including inventory in Alaska warehouses), yes — you must register even though Amazon collects for you.

What if I sell on Shopify and TikTok Shop?

TikTok Shop collects as a marketplace facilitator; Shopify does not. You collect on Shopify orders and report both streams on your ARSSTC return — SalesTax50 separates them automatically.

Does SalesTax50 file Alaska returns automatically?

Yes — AutoFile prepares your ARSSTC Remote Seller Return from imported sales; you approve every return before it is submitted, and a $99 one-time state setup configures your existing Alaska permit.

Do I file with the state?

No — there is no state sales tax. If you meet the $100k threshold you file one return with the ARSSTC covering every member jurisdiction.

This guide is general information for e-commerce sellers, not tax advice. Rates, thresholds and due dates change — confirm with Alaska Remote Seller Sales Tax Commission before relying on them.

Let AutoFile handle your Alaska returns

Prepared and checked for you — you approve before anything is filed.

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