Collect tax in Alaska

When to register for tax collection

Alaska doesn’t have a state sales tax. However, local jurisdictions within Alaska may impose a sales and use tax. Each jurisdiction can define what it means to be doing business in that location and whether sales tax applies. Many local jurisdictions in Alaska have chosen to adopt the Alaska Remote Seller Sales Tax Commission (ARSSTC) uniform tax code. This includes using state-wide thresholds to determine whether a business needs to pay tax there.

Businesses who are remote sellers or marketplace facilitators need to register with the commission and collect tax on their sales into member Alaska localities if they have 100,000 USD or more in annual gross receipts from sales, or 200 or more sales annually into the state.

Threshold: 100,000 USD or 200 transactions

Period: Previous or current year

Included transactions: Gross sales

Effective date: The state passed The Alaska Remote Seller Sales Tax Code on 6 January 2020. However, local jurisdictions decide whether to adopt the code. After a local jurisdiction adopts the code, businesses have 30 days to begin collecting sales tax from Alaska buyers located in that jurisdiction.

See Thresholds to get insights about your sales into the state and potential tax registration obligations in Alaska. Stripe also notifies you with email and Dashboard alerts when you need to register to collect tax. Learn more about how the monitoring tool works.

Register to collect tax

Register for sales tax in Alaska at the tax authority:

• Remote sellers can register with the Alaska Remote Seller Sales Tax Commission
• Businesses with a physical presence in the state need to register in that particular location.

Read more about registering for sales tax in the US in our guide. You can also use Stripe to register on your behalf.

After you’ve registered to collect tax in Alaska, go to Registrations to add your registrations to Stripe in the Dashboard. This turns on tax calculation and collection in Stripe for your transactions in the local jurisdictions with economic nexus laws.

Learn how to add your registration in the Dashboard.

How we calculate taxes

Stripe calculates the taxes that apply to your customer’s location.

For businesses based in Alaska, Stripe calculates tax in all local jurisdictions that levy tax. For remote businesses selling to customers in Alaska, Stripe calculates taxes in local jurisdictions that enacted state-wide thresholds for sales tax registration. The Alaska Remote Seller Sales Tax Commission (ARSSTC) maintains a list of jurisdictions that have enacted the model code with the statewide thresholds on the ARSSTC website.

Report and file your taxes

Stripe provides reports of your completed tax transactions. Go to Registrations to access these reports.

Exports

The tax transaction data export provides a comprehensive and aggregated view of transactions by location, including a breakdown of individual tax amounts. Learn more about tax reporting exports.

Location reports

Alaska doesn’t impose any state sales or use tax. However, local jurisdictions can apply these taxes. A location report isn’t available to view these details. Instead, use the exports to obtain a detailed breakdown of local jurisdiction sales and use tax.

Filing

You are responsible for filing and remitting your taxes to Alaska. Stripe doesn’t file taxes on your behalf. For automating filing in the US, we recommend using TaxJar’s AutoFile solution.