While there is no state-wide Alaska sales tax, numerous local cities and boroughs have their own sales tax ordinances. After the South Dakota v. Wayfair, Inc. decision, several of these local governments established the Alaska Remote Seller Sales Tax Commission and adopted the Uniform Alaska Remote Seller Sales Tax Code to have a system to collect sales tax on remote sales in the state. The number of cities and boroughs that are part of the above Commission continues to grow as local governments adopt the uniform code on an ongoing basis. We have highlighted several of the key points below, but remote sellers and marketplace facilitators need to verify the details of each city or borough in which they operate.
Source: SOVOS
