Alaska Sales Tax Guide for SaaS and E-Commerce Businesses
2025-09-02
Alaska Sales Tax Guide for SaaS and E-Commerce Businesses
Alaska has no statewide sales tax. However, more than 100 municipalities levy their own sales taxes, with rates ranging from 0% to 9.5%.
To simplify compliance, many municipalities participate in the Alaska Remote Seller Sales Tax Commission (ARSSTC), which allows remote sellers to register once and file a single consolidated return.
For SaaS companies and e-commerce sellers, tracking dozens of local rates and deadlines can get overwhelming.
- Afternoon.co automates this process by monitoring Alaska’s economic nexus threshold, handling ARSSTC registration, and filing returns so you don’t miss a deadline.
Last updated: September 2025
Quick Reference: Alaska Sales Tax (2025)
| Topic | Details |
|---|---|
| State base rate | 0% (no statewide tax) |
| Local rates | 0%–9.5%, varies by city/borough |
| Typical combined rate | 0%–9.5% |
| Economic nexus threshold | $100,000 in annual gross sales |
| SaaS / Digital products | Locally taxable |
| Remote seller option | ARSSTC consolidated registration & filing |
| Registration portals | General Portal - Remote Seller Portal |
| Tax agency | Local governments via the Office of the State Assessor |
Who Must Collect Alaska Sales Tax?
You must collect local Alaska sales tax if you meet physical nexus or economic nexus rules:
- Physical nexus: Having an office, warehouse, employees, or inventory in a city/borough with a sales tax.
- Economic nexus: More than $100,000 in gross sales into Alaska during the prior calendar year.
- Marketplace facilitator rules: Marketplaces (Amazon, Etsy, eBay, etc.) must collect tax on your behalf, but you may still need to register for your direct sales.
ARSSTC – Centralized Compliance
The Alaska Remote Seller Sales Tax Commission (ARSSTC) was formed to reduce complexity for remote sellers.
Why it matters
- One registration: Covers all participating jurisdictions.
- Uniform rules: Standardized definitions of taxable goods/services, including SaaS.
- Single filing: Submit one consolidated return instead of filing with dozens of cities.
How to apply
- Register via the ARSSTC business portal.
- Once registered, collect tax at the local jurisdiction rate (based on customer location).
- File returns monthly.
SaaS & Software Taxability in Alaska
Under the ARSSTC Uniform Code, digital goods and SaaS are taxable when sold to customers in jurisdictions that collect sales tax.
Recommendation: Assume SaaS is taxable under ARSSTC unless you confirm a local exemption.
Official sources:
What’s Taxable in Alaska?
| Category | Taxable? | Notes |
|---|---|---|
| Tangible goods | Yes | Clothing, electronics, furniture, etc. |
| SaaS & digital products | Yes | Covered by ARSSTC Uniform Code |
| Services | Varies | Local rules differ; some services may be exempt |
| Groceries | Varies | Some jurisdictions exempt groceries |
| Shipping & delivery | Yes | Taxable when part of a taxable sale |
Filing & Due Dates
- Standard ARSSTC filers: Returns are due monthly by the last day of the following month.
- Example: July sales are due August 31.
- Quarterly/annual filers: May be available for small sellers.
Penalties & Interest
- Late filing: 5% of tax due per month, up to 25%.
- Interest: Accrues on unpaid balances.
- Continued non-compliance: May result in suspension of your Alaska business license.
FAQs: Alaska Sales Tax
Does Alaska have a statewide sales tax?
- No. Only local jurisdictions have sales tax.
Is SaaS taxable in Alaska?
- Yes. Under ARSSTC, SaaS and other digital services are generally taxable.
What is Alaska’s economic nexus threshold?
- $100,000 in annual sales into Alaska (no transaction threshold as of 2025).
When are Alaska sales tax returns due?
- Monthly, by the last day of the following month.
Official Alaska Resources
- Alaska Department of Commerce – Sales Tax Information
- Alaska Online Tax Portal (general)
- Alaska Remote Seller Sales Tax Commission (ARSSTC)
- ARSSTC – Uniform Code (2024 Revisions PDF)
- ARSSTC – Business Seller Registration Portal
- ARSSTC – Participating Jurisdictions
- ARSSTC – Digital Goods & Services Guidance (PDF)
- ARSSTC – Marketplace Facilitator Notice (PDF)
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