Alaska Remote Seller Sales Tax Commission (ARSSTC): Who Must Register and File
Alaska Remote Seller Sales Tax Commission (ARSSTC): Who Must Register and File
Alaska has no statewide sales tax, which catches many out-of-state sellers off guard. What Alaska does have is a patchwork of local sales taxes set by cities and boroughs. The Alaska Remote Seller Sales Tax Commission (ARSSTC) lets a remote seller handle those local taxes through one registration instead of dealing with each taxing place separately. This guide explains who must register with the Alaska remote seller sales tax commission, who can skip it, how often you file, and what late filing costs.
This guide is informational content, not legal or tax advice. Membership, thresholds, and due dates can change. Confirm current requirements with the ARSSTC, the local tax office for each place you sell, and a qualified CPA or attorney before you act on anything here.
Why Alaska remote sales work differently
Most states collect one statewide sales tax. Alaska collects none at the state level. Local taxes are set by individual municipalities, and about 110 of Alaska's 162 municipalities levy some local sales tax, with most rates falling between 2% and 5%. The rate and the rules depend on the place where the sale is taxed, so never assume one rate or one filing schedule applies across the state. Alaska also has no counties. Its local governments are boroughs, cities, and the Unorganized Borough. Some cities and boroughs levy a bed tax on lodging, which is a separate question you should confirm with the local government.
Two other requirements often get confused with ARSSTC registration:
- The statewide business license. Alaska issues one statewide business license under AS 43.70 through the Division of Corporations, Business and Professional Licensing. It costs $50 for one year or $100 for two years. It is separate from forming an entity with the Corporations Section of the same division, and it is separate from ARSSTC. Whether your remote sales trigger the license is a question for the Division, so check before you assume either way.
- Local general business licenses. These differ by city. Some cities require one. Anchorage, Ketchikan and Homer do not. Ask each city where you have a physical presence whether it requires a license of your business.
Who must register
The registration requirement applies to remote sellers who meet both of these tests:
- Statewide gross annual sales of $100,000 or more in the prior calendar year, counting both taxable and exempt sales.
- Sales into at least one member jurisdiction.
Two details trip up sellers. First, exempt sales count toward the $100,000 threshold even though they are not taxed. A seller with $70,000 of taxable sales and $40,000 of exempt sales in 2025 has $110,000 in statewide gross sales. If some of those sales went into member jurisdictions, that seller meets the first test. Second, the threshold looks back. You measure the prior calendar year, so a 2026 registration decision uses your 2025 numbers.
If you have a physical presence in Alaska
A seller with a physical presence in a jurisdiction files that jurisdiction's sales tax locally. For the threshold, though, that seller counts only its remote sales outside its home jurisdiction. Consider a business with a storefront in one member city. It makes $80,000 of sales at the counter, which are home-jurisdiction sales, and ships $60,000 of orders to customers in other member jurisdictions. It counts only the $60,000 toward the threshold, which is below $100,000, so ARSSTC registration would not be triggered on those figures alone. Confirm how the commission treats a split like this before you rely on it.
Marketplace sellers
When a marketplace facilitator handles a transaction, the facilitator acts as the seller for tax purposes. A marketplace-only seller, meaning one that sells only through a facilitator, files an affidavit with the commission instead of registering. Ask the commission for the current affidavit process and confirm that it fits your sales mix. A seller that sells both through a marketplace and on its own website may need to register for the direct sales, so review both channels.
Sales into non-member jurisdictions
ARSSTC covers member jurisdictions only. Sales into a place that is not a member are filed directly with that jurisdiction. A seller can therefore have one ARSSTC filing and also file directly with one or more local governments. Keep your sales records tagged by destination so you can tell which return each sale belongs on.
Pending members
As of August 26, 2026, five jurisdictions were listed as pending members: Gambell, Koyuk, Nunapitchuk, Teller and Wales. Pending means they have not yet been confirmed as full members. Confirm each place's status with the commission before deciding whether sales into it go through ARSSTC or directly to the jurisdiction. Do not treat a pending place as settled in either direction.
Registration cost and scope
Registration is free. One registration covers every member jurisdiction, so you do not register city by city. Membership changes over time, so look up the current member list before each filing period rather than relying on an old copy.
| Your situation | What to do |
|---|---|
| Remote seller at or above $100,000 statewide gross, with sales into a member jurisdiction | Register with ARSSTC at no cost and file returns on your filing schedule |
| Remote seller below the threshold | Confirm with ARSSTC whether you must register; the threshold is the trigger |
| Seller with a physical presence in a member jurisdiction | File home-jurisdiction sales locally; count only remote sales outside home toward the threshold |
| Marketplace-only seller | File an affidavit instead of registering; the facilitator acts as the seller |
| Sales into a non-member jurisdiction | File directly with that jurisdiction |
| Sales into a pending member place | Confirm status with the commission before choosing a filing route |
Three quick examples
An online seller with no Alaska location. The seller had $145,000 in total Alaska sales in 2025, including $120,000 of taxable sales into member jurisdictions. Both tests are met, so it registers with ARSSTC. Because taxable member sales are above $100,000, it files monthly, the default.
A storefront seller with some remote sales. The seller had $300,000 in total statewide sales in 2025, but $220,000 came from its own counter and $50,000 came from shipped orders into other member jurisdictions. Its counter sales are filed locally. Only the $50,000 counts toward the threshold, so the seller should confirm with the commission whether registration applies.
A marketplace-only seller. All $180,000 of sales went through a marketplace facilitator. The seller files an affidavit rather than registering, and the facilitator acts as the seller for those transactions.
Filing frequency and due dates
Your filing frequency is set by your sales volume. The table below shows the rules as the commission describes them.
| Frequency | Who qualifies | Due date |
|---|---|---|
| Monthly (default) | Any seller that does not qualify for a longer period | Last day of the following month. October 2026 sales are due November 30, 2026. |
| Quarterly | Taxable sales into member jurisdictions under $100,000, or gross statewide sales under $100,000 in the prior 12 months | Confirm the exact date with ARSSTC |
| Annual | Only if all of your sales are exempt | Confirm the exact date with ARSSTC |
A period with no sales still requires a return. These are zero returns, and they are required even when nothing was sold. Do not skip a quiet month or quarter. Set a recurring calendar reminder for every due date so a zero return does not slip through.
What late filing costs
ARSSTC charges three separate costs for late filing:
- Late fee: $25 per month, up to a maximum of $100.
- Penalty: 5% for the first month late, plus 5% for each additional month, up to 20%.
- Interest: 15% per year. Confirm with the commission how interest is calculated for partial periods.
As an example, on $1,000 of tax filed one month late, the penalty is 5%, or $50, plus a $25 late fee, for $75 before interest. Filed two months late, the penalty is 10%, or $100, plus a $50 late fee, for $150 before interest. Penalties grow every month, so a late return is worth fixing quickly even if you cannot pay the full amount at once.
Steps to take now
- Pull your 2025 gross sales, split taxable from exempt, and tag each sale by destination.
- Add up your sales into member jurisdictions and compare your statewide total to $100,000.
- If you have a physical presence in a member jurisdiction, separate your home-jurisdiction sales from your remote sales.
- Check whether any sales ran through a marketplace facilitator, and whether any sales were direct.
- Check each destination against the pending list and the commission's current member list.
- Register with the commission at no cost. Find the commission's official website before you submit anything, and confirm the address you are using.
- Check whether you need the statewide business license ($50 for one year or $100 for two), and whether each city where you do business requires a local general business license.
- Set a filing calendar. File monthly unless you qualify for quarterly or annual filing, and file zero returns in quiet periods.
Common mistakes
- Assuming Alaska has a state sales tax, or that one local rate applies everywhere.
- Leaving exempt sales out of the threshold calculation.
- Registering separately with each city when one ARSSTC registration covers all member jurisdictions.
- Running a physical-presence seller's home-jurisdiction sales through ARSSTC or counting them toward the threshold.
- Skipping zero returns in months or quarters with no sales.
- Treating a pending jurisdiction as a settled member, or as a non-member, without confirming.
When to get professional help
Talk to a qualified CPA or attorney if you sell through several marketplaces, have physical locations in more than one place, have exempt sales that are hard to document, or receive a notice from any taxing jurisdiction. A professional can review your sales data against the threshold and filing rules before you commit to a schedule. The Alaska Small Business Development Center can also help you sort out business questions and point you to the right office.
Official resources
- Alaska Department of Revenue, Tax Division: tax.alaska.gov
- Division of Corporations, Business and Professional Licensing (business licensing and entity filings): commerce.alaska.gov/web/cbpl/Corporations
- Alaska Small Business Development Center: aksbdc.org
Look up the commission's official website and current member list directly, since membership changes over time. Do not rely on a third-party listing for membership, rates, or due dates.