Overview
Alaska doesn’t have a statewide sales tax, but many of its local cities and boroughs do.
To make compliance easier for remote (out-of-state) sellers, those local governments created a shared system called the Alaska Remote Seller Sales Tax Commission (ARSSTC).
ARSSTC lets you register, file, and pay a single return that covers all participating municipalities—so you don’t have to manage dozens of separate city filings.
Who Needs to Register
You’re considered a remote seller if your business:
Has no physical presence in Alaska (no stores, warehouses, or employees there), but
Sells goods or services delivered into Alaska cities and boroughs that impose sales tax.
You must register with ARSSTC once you meet the economic nexus threshold:
$100,000 or more in annual gross sales into Alaska (across all municipalities)
or
200 or more separate transactions delivered into Alaska in a year.
Once you cross that threshold, you’re required to collect and remit local Alaska sales tax through ARSSTC.
How to Register
Kintsugi can help you easily submit your Registration. Refer to this help article for more information: How to Submit a Registration Request. If you prefer to submit it manually, here’s a quick guide to walk you through the process:
Go to arsstc.munirevs.com.
Click “Register” to create a user profile with your email and password.
Add your business details — legal name, address, EIN, and contact information.
Submit the registration form.
Wait for approval and a confirmation email before you begin filing.
Once approved, you’ll see your business account listed under your user profile.
Participating Municipalities
Over 100 Alaska cities and boroughs have joined ARSSTC. Some examples include:
Anchorage
Fairbanks
Juneau
Ketchikan
Sitka
Homer
The full, updated list is published on the ARSSTC Member Jurisdictions page.
If Your City Isn’t Listed
If a municipality isn’t part of ARSSTC, you’ll need to:
Contact that city’s local tax office directly, or
File through the Alaska Municipal Sales Tax Program (AMSTP) at amstp.munirevs.com.
You can find contact information for every Alaska city and borough through the Department of Commerce’s Sales Tax Information directory.
Exemptions and Special Rules
Each participating jurisdiction sets its own rules on what’s taxable. Examples include:
Groceries or prescription items – often exempt.
Digital goods – may or may not be taxed, depending on the city.
Lodging and services – can have higher or separate local tax rates.
Always review the Uniform Code and rate tables in your ARSSTC account to confirm what’s taxable.
Recordkeeping
Keep all Alaska sales records — including invoices, exemption certificates, and proof of delivery — for at least three years.
You may need them if a city or the Commission conducts an audit.
Summary
Step | What to Do | Where |
Check your sales volume | Determine if you exceed $100,000 or 200 transactions | Your business data |
Register as a remote seller | Create your account | |
Stay compliant | Keep records for 3 years | Business files |
Helpful Resources
In Short
Alaska has no state sales tax, but local taxes apply.
Remote sellers must register with ARSSTC once they meet the nexus threshold.
Keep good records and verify each jurisdiction’s tax rate and exemptions.