Alaska does not have a statewide sales tax, but that doesn’t mean remote sellers can ignore sales tax altogether. Many Alaska municipalities impose local sales taxes, with remote seller collection coordinated through the Alaska Remote Seller Sales Tax Commission (ARSSTC).
Alaska’s economic nexus threshold is $100,000 or more in statewide gross sales during the current or previous calendar year.
Alaska Economic Nexus at a Glance
| Rule | Alaska |
| Economic Nexus | $100,000 or more |
| Measurement period | Current or previous calendar year |
| Transaction threshold | None |
| Marketplace sales included? | Yes |
| Marketplace facilitator rules | Yes |
| Administration | ARSSTC |
What is Economic Nexus in Alaska?
Economic nexus allows participating Alaska municipalities to require qualifying out-of-state businesses to collect local sales tax even if they don’t have a physical presence in Alaska.
Unlike most states, Alaska itself does not impose a statewide sales tax. Instead, local governments can impose their own sales taxes.
The ARSSTC provides a centralized system for remote sellers to register, collect and remit sales tax for participating jurisdictions.
What Is the Economic Nexus Threshold in Alaska?
A remote seller generally meets Alaska’s economic nexus threshold when its statewide gross sales reach $100,000 or more during the current or previous calendar year.
As of January 1, 2025, Alaska no longer has a 200-transaction economic nexus threshold.
This means businesses should focus on their total Alaska sales rather than the number of individual transactions.
What Sales Count Toward Alaska’s $100,000 Threshold?
Alaska uses statewide gross sales when determining whether a remote seller has reached the threshold.
This includes sales of goods, products and services delivered throughout Alaska, regardless of whether:
- The sale is taxable or exempt
- The customer is located in a taxing or non-taxing community
- The sale is made directly or through a marketplace facilitator
This makes Alaska different from states where marketplace transactions may be excluded from an individual seller’s nexus calculation.
Do Amazon Sales Count Toward Alaska Economic Nexus?
Yes, marketplace sales generally do count when determining whether a remote seller has reached Alaska’s $100,000 economic nexus threshold. However, if you sell exclusively through a marketplace facilitator such as Amazon, you generally don’t need to register with the ARSSTC yourself. The marketplace facilitator handles collection and remittance on qualifying transactions.
If you sell through both Amazon and your own website, your total Alaska sales, including marketplace sales, are used when determining whether you’ve reached the threshold.
For example, if you have $80,000 of Amazon sales and $30,000 of Shopify sales into Alaska, your combined $110,000 would meet the economic nexus threshold. You would then be responsible for collecting the applicable tax on your non-marketplace sales.
Can You Have Alaska Nexus Below $100,000?
Yes, physical presence can create sales tax obligations independently of the economic nexus threshold.
Physical presence can include:
- An office or storefront
- A warehouse
- Inventory stored in Alaska
- Employees or sales agents
- Certain equipment or other property in the state
Businesses with physical presence may need to register and file directly with the relevant local jurisdiction rather than treating those sales as remote sales through the ARSSTC.
How Does Alaska’s Local Sales Tax System Work?
Alaska is unusual because there is no statewide sales tax. Instead, local municipalities can impose their own sales taxes and determine their own rates and exemptions.
The ARSSTC helps simplify this for remote sellers by providing centralized administration for participating jurisdictions. Sellers that meet the economic nexus threshold and make sales into participating taxing jurisdictions generally register through the ARSSTC.
The applicable tax is based on the point of delivery, so the rate can vary depending on where the customer receives the product or service.
What Should You Do After Crossing the Alaska Nexus Threshold?
If you reach $100,000 in statewide Alaska sales:
- Confirm when you reached the threshold.
- Determine whether you make sales into an ARSSTC member jurisdiction.
- Check whether you have any physical presence in Alaska.
- Register with the ARSSTC if required.
- Configure your sales channels to collect the correct local tax.
- Begin filing and remitting as required.
Because Alaska’s system is based on local taxes, it’s particularly important to identify where your sales are being delivered.
Alaska Economic Nexus Examples
Shopify seller:
A remote business has $120,000 of Shopify sales delivered throughout Alaska. It meets the economic nexus threshold and should determine whether it has sales into participating taxing jurisdictions.
Amazon-only seller:
A business makes $150,000 of Alaska sales entirely through a qualifying marketplace facilitator. The sales count toward the economic threshold, but an Amazon-only marketplace seller generally doesn’t need to register itself.
Amazon and Shopify seller:
A business has $70,000 of Amazon sales and $40,000 of direct Shopify sales into Alaska. Its total sales are $110,000, meaning it meets the economic nexus threshold and may need to register for its direct sales.
What If You Should Have Registered Previously?
If you previously met Alaska’s economic nexus requirements but failed to register, you may have outstanding local sales tax liabilities.
The ARSSTC operates a Voluntary Disclosure Program for qualifying remote sellers. The program can provide benefits including a limited lookback period and waiver of certain late filing and payment penalties. It’s important to investigate your options before being contacted about unpaid tax.
FAQs
Does Alaska have a state sales tax?
No, Alaska has no state-wide sales tax, but many local jurisdictions impose their own sales taxes.
What is Alaska’s economic nexus threshold?
The threshold is $100,000 or more in statewide gross sales during the current or previous calendar year.
Does Alaska still have a 200-transaction threshold?
No, the 200-transaction threshold was removed effective January 1, 2025.
Do Amazon sales count toward Alaska’s nexus threshold?
Yes, marketplace facilitator sales generally count when calculating the $100,000 statewide economic nexus threshold.
Do Amazon-only sellers need to register in Alaska?
Generally, no. If all Alaska sales are made through a qualifying marketplace facilitator, the individual marketplace seller generally doesn’t need to register with the ARSSTC.
Final Thoughts
Alaska may not have a statewide sales tax, but remote sellers still need to understand its $100,000 economic nexus threshold and local sales tax system.
Businesses should monitor all Alaska sales, including marketplace transactions, and determine whether they sell into participating taxing jurisdictions. Physical presence should also be considered separately, as it can create obligations even below the economic threshold.
RJM Tax Exemption can help you determine whether you have nexus in Alaska and assist with sales tax registration, filing and Voluntary Disclosure Agreements where required.
Last updated: August 2026. Sales tax rules can change. Always check current Alaska Remote Seller Sales Tax Commission guidance when determining your obligations.
