Notice to Register for Remote/Marketplace Facilitator Sales into Alaska

Last Updated on December 28, 2021

The Alaska Remote Seller Sales Tax Commission has passed its Uniform Code, as it applies to Remote Sellers and Marketplace facilitators. This is a streamlined Code that accommodates the individual rates and exemptions of multiple jurisdictions within Alaska, with single-level, statewide administration. A website dedicated to the Commission can be found at https://arsstc.org/ – this will include all applicable information.

Any remote seller or marketplace facilitator must collect and remit sales tax in compliance with all applicable procedures and requirements of law, provided the remote seller or marketplace facilitator has met one of the following Threshold Criteria (“Threshold Criteria”) in the previous calendar year:

1. The remote seller’s statewide gross sales, including the seller’s marketplace facilitator’s statewide gross sales, from the sale(s) of property, products or services delivered into the state meets or exceeds one hundred thousand dollars ($100,000); or
2. The remote seller, including the seller’s marketplace facilitator, sold property, products, or services delivered into the state in two hundred (200) or more separate transactions. For purposes of determining whether the Threshold Criteria are met, remote sellers or marketplace facilitators shall include all gross sales, from all sales of goods, property, products, or services rendered within the state of Alaska.

For purposes of determining whether the Threshold Criteria are met, remote sellers or marketplace facilitators shall include all gross sales, from all sales of goods, property, products, or services rendered within the state of Alaska.