Alaska Sales Tax

Alaska Sales Tax Guide (2026)

No statewide sales tax, but Alaska is unlike every other state without one. Boroughs and cities levy their own at up to 7%, and remote sellers register once through a single statewide commission.[1]

5 min read • Reviewed by Tax Advisory Team • Verified • Sources: ARSSTC & Alaska DCCED
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Quick Facts

Sales Tax at a Glance

State sales tax
None [1]
Local sales tax
Widespread [2]
Local rate range
0%–7% [2]
Highest general rate
Kodiak & Wrangell, 7% [2]
Anchorage rate
0%, no sales tax [1]
Economic nexus
$100k statewide [3]
Sourcing rule
Destination-based [4]
Remote seller system
ARSSTC, one registration [5]
Latest change
Transaction test cut 1/1/25 [3]
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The 200-transaction nexus test was repealed on January 1, 2025

The Alaska Remote Seller Sales Tax Commission dropped the transaction-count prong of its economic nexus test, leaving a single $100,000 statewide gross sales threshold.[3] Some Alaska features that still surprise sellers:

Rates vary by season Anchorage charges nothing Kodiak caps tax per sale Bethel taxes alcohol at 15% Cordova adds a 6% surtax Not every city joined ARSSTC
A seller previously registered only because of the transaction count and under $100,000 of gross sales may now cancel that registration, though collection must continue until the cancellation is processed.[3]
Estimate

Alaska local tax calculator

Alaska · no statewide sales tax
Rates are local only. Many Alaska communities charge nothing at all.
Rate applied–
Estimated sales tax–
Total with tax–

Estimate only, and it ignores per-sale caps such as Kodiak’s $3,000 limit. Confirm the jurisdiction with ARSSTC[2], or let CrownGlobe handle it.

Rates & Registration

What Alaska charges locally

Local rate examples

State rateNone
Kodiak & Wrangell7%
Bethel general6%
Anchorage0%
Economic nexus$100k / yr

Selective local taxes stack on top of these general rates: Cordova adds 6% on lodging and alcohol, and Bethel taxes alcohol and marijuana at 15%.[6]

Who must register

A remote seller with no Alaska presence registers with ARSSTC once statewide gross sales pass $100,000 in the current or prior calendar year, within 30 days of crossing.[3] A seller with physical presence in a jurisdiction registers with that municipality directly.

One registration, many jurisdictions: ARSSTC gives remote sellers a single registration and return covering every member borough and city, which is why Alaska is easier than its 100-plus taxing jurisdictions suggest.[5]

Compliance

Sales Tax Registration and Filing

ARSSTC registration is free and covers all member jurisdictions.

How to register

  • Measure statewide sales→
  • Pass $100k→
  • Register in 30 days→
  • ARSSTC portal→
  • File monthly

Sellers must keep records for three years and notify the Commission within 30 days of ceasing operations.[5]

Filing & due dates

FrequencyWho qualifiesDue
MonthlyDefault for all registrantsLast day of next month
QuarterlyUnder $100k, with approvalLast day after quarter
AnnualExempt sales onlyLast day after year

Late filing costs $25 a month capped at $100, with interest at 15% a year and a delinquency penalty of 5% a month capped at 20%.[7]

Pricing

Sales Tax & Nexus Pricing

Multi Tax Filing – $50 Per State/Month

ServiceWhat’s Included
Multi-state registrationNexus tracking, permit setup, and state agency coordination.
Monthly filingSales tax returns filed in every registered state.
Exemption & audit supportCertificate handling and notice response.
Get Started with Multi-State Filing
Taxability

Taxable vs. exempt

There is no statewide tax base, so what is taxable depends entirely on the borough or city of delivery.[4]

Generally taxable locally

  • Retail goods in taxing jurisdictionsARSSTC Code
  • Digital goods & SaaSMember jurisdictions
  • Delivery & shipping chargesPart of sales price
  • Lodging, often with a surtaxKodiak adds 5%
  • Alcohol & marijuanaBethel 15%
  • Car rentals in some citiesCordova 13%

Generally exempt

  • Anything sold in AnchorageNo sales tax
  • Anything sold in FairbanksNo sales tax
  • Sales above a local per-sale capKodiak $3,000
  • Sales for resale with a certificateARSSTC issued
  • Sales to exempt organisationsWith proof of status
  • Sales through a registered marketplaceFacilitator collects
Worth flagging: ARSSTC covers only member jurisdictions and only remote sellers. A seller with physical presence in a city, or selling into a city that never joined, must deal with that municipality directly.[5]
Reference

Glossary of key terms

ARSSTC
The Alaska Remote Seller Sales Tax Commission, a coalition running one registration for remote sellers.
Member jurisdiction
A borough or city that has joined ARSSTC and adopted its uniform code.
Economic nexus
Nexus created by $100,000 of statewide Alaska gross sales, with no transaction test.
Seasonal rate
A local rate that changes between summer and winter in tourist communities.
Per-sale cap
A local limit on how much of a single transaction is taxed, such as Kodiak’s $3,000.
Marketplace facilitator
A platform that registers and collects on behalf of its third-party sellers.
FAQ

Sales Tax FAQs

Not at state level. Alaska levies no statewide sales tax, but unlike the other states without one, its boroughs and cities can and widely do levy local sales taxes of up to 7%.

Anchorage and Fairbanks, the two largest population centres, levy no general sales tax and rely mainly on property tax instead.

$100,000 of statewide Alaska gross sales in the current or prior calendar year. The 200-transaction alternative was repealed effective January 1, 2025.

Not if you are a remote seller. ARSSTC provides one registration and return covering every member jurisdiction. Physical presence in a city, or a city outside ARSSTC, still needs direct registration.

Several tourism-dependent communities, including Skagway, Seldovia, Craig and Ketchikan, set different rates for the summer visitor season and the winter.

In ARSSTC member jurisdictions, digital goods and services are taxable unless a local exemption applies, because exemptions under the uniform code must be affirmatively adopted.

Verification

Sources & methodology

  1. Alaska DCCED – Alaska Tax Facts
  2. ARSSTC – Member Jurisdictions
  3. ARSSTC – Code Amended July 2024
  4. ARSSTC – FAQs for Sellers
  5. ARSSTC – Business and Sellers
  6. City of Cordova – Sales Tax Information
  7. ARSSTC – About the Code
  8. ARSSTC – Uniform Code
  9. ARSSTC – For Buyers
  10. City of Kodiak – Tax Ordinances & Rates
  11. Alaska DCCED – Business Licensing FAQs
  12. ARSSTC – Remote Seller Notice (PDF)
  13. Bethel Municipal Code – Chapter 4.16
  14. Alaska DCCED – Office of the State Assessor
Methodology: Every figure is checked against ARSSTC, the Alaska Department of Commerce, or the relevant municipal code directly, never copied from a third-party guide. Alaska local rates change by ordinance and by season, so this page is reviewed twice a year.
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