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 —
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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, Etsy, TikTok Shop) collect and remit Alaska tax on your marketplace sales. How Alaska treats them:
Who collects?Facilitatoron marketplace orders; you collect on direct Shopify store orders (not TikTok / Facebook & Instagram orders routed through Shopify), WooCommerce, or 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 collectdirect Shopify store orders, WooCommerce, your own site, invoices — you collect and remit on your return.
Important: ARSSTC: do not include marketplace sales on your return.
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.
What about WooCommerce and Etsy?
Same split: Etsy collects as a marketplace facilitator; WooCommerce is your own store, so you collect on WooCommerce orders. Connect both and SalesTax50 keeps the marketplace and direct streams separate on your ARSSTC return.
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 setting up your existing Alaska permit is included at no extra charge.
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.
Let AutoFile handle your Alaska returns
Prepared and checked for you — you approve before anything is filed.
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