As of January 1, 2023, the ARSSTC will require remote sellers who reach the limit of $100,000 gross sales or 200 transactions statewide in Alaska to register to collect and remit sales tax in municipalities that are members of the ARSSTC. The ARSSTC will also hold remote sellers who do not register liable for the uncollected tax on remote sales made on or after January 1, 2023.
Source: salestaxinstitute.com