Does Alaska have a sales tax?

Not at the state level. The Alaska Remote Seller Sales Tax Commission says Alaska does not currently have a state sales tax and that local governments have the authority to institute their own. The Alaska Taxable 2024 report says Alaska Statutes 29.45.650 through 29.45.710 authorize those local taxes. This is not tax advice; confirm with the Commission.

When must I collect for the Commission?

The Code requires a remote seller or marketplace facilitator to collect when its statewide gross sales delivered in Alaska meet or exceed 100,000 dollars in the current or previous calendar year. The Commission says the 200-transaction test was removed effective January 1, 2025, and that sellers register within 30 days of meeting the threshold.

What if the address is outside a member jurisdiction?

The Commission collects for member jurisdictions, and the Code says its obligations apply from the date a member jurisdiction adopts it. Five municipalities were listed as pending, joined but not yet adopted, on August 26, 2026. The pages we read do not say what a municipality outside the table requires of a remote seller, so ask that municipality directly.

Is Anchorage in the member table?

On the table as we read it, Anchorage appears on one row, and the row is of the Alcoholic Beverage type; it has no general retail row. Confirm any address with the Commission's rate lookup before you set a rate.

Is shipping part of the taxable amount?

The Code defines the sales price without any deduction for delivery charges, and defines delivery charges to include transportation, shipping, postage, handling, crating and packing. Whether a given order is taxed still depends on the jurisdiction's rate and exemptions, so check with the Commission.

Alaska: no state sales tax, but a commission of local governments that collects from remote sellers

Alaska is the one state where the answer to whether a remote seller owes sales tax is a list of towns. The Alaska Remote Seller Sales Tax Commission says the state does not currently have a state sales tax and that local governments have the authority to institute one, and it was set up by a 2019 intergovernmental agreement to coordinate collection on remote sales into Alaska. Its Uniform Code asks a seller whose statewide gross sales delivered in the state reach 100,000 dollars in the current or the previous calendar year to register once with the Commission and report through one filing template to the member jurisdictions that have adopted the Code. At the time of writing, the member table has 65 rows, most of them general retail rates between 2 and 7 percent, several that change with the season, and nine that are alcohol-only. The other date a store here should circle is the Permanent Fund Dividend, which the state began paying on October 1 in 2026. This page reads the Code and the table, and builds a spend-and-get gift plan for the weeks around the payment.

Updated October 10, 2026 · 14 sourced facts

Photo: National Park Service Digital Image Archives, Public domain via Wikimedia Commons

A spend-and-get gift for the weeks around the Dividend

Before you plan the season
Total your gross sales delivered into Alaska for this calendar year and last. The Code's test is statewide gross sales of 100,000 dollars in the current or the previous calendar year, and the Commission says the transaction test was removed effective January 1, 2025, so the dollar total is the number to watch.
Source: Alaska Remote Seller Sales Tax Commission: Alaska Remote Seller Sales Tax Code (amended July 2024); Alaska Remote Seller Sales Tax Commission: Business/Sellers
Within 30 days of crossing it
Register once with the Commission, which covers the member jurisdictions that have adopted the Code, and plan on monthly returns using the single file template unless you qualify for a lower frequency. The Commission says a business may qualify for a reduced frequency if it has under 100,000 dollars in taxable sales or 12 transactions a year.
Source: Alaska Remote Seller Sales Tax Commission: Business/Sellers; Alaska Remote Seller Sales Tax Commission: FAQs for Sellers
Every order, at checkout
Charge the rate for the delivery address. If the address is in a member jurisdiction, the rate can be seasonal: by our count eight general retail rows carry a different rate from April to September than from October to March, so a December order and a July order to the same town can carry different rates.
Source: Alaska Remote Seller Sales Tax Commission: Member Jurisdictions (table read 2026-10-10, pending list dated 8.26.26) (rows counted by us)
When you design the gift
Read the Code's definitions before you advertise the gift as a tax matter. It says a product provided free of charge with the required purchase of another is not a distinct product when the price of the purchased item does not vary with the gift. The Code does not describe a Shopify offer, so ask the Commission how it treats yours rather than assuming.
Source: Alaska Remote Seller Sales Tax Commission: Alaska Remote Seller Sales Tax Code (amended July 2024)
If you sell the gift as a set
A set sold for one non-itemized price can be a bundled transaction in the Code's terms, and section 060 says it does not qualify for a jurisdiction's single item cap unless you can identify each portion's price from your books or records. Keep those prices on file if a cap could matter to your orders.
Source: Alaska Remote Seller Sales Tax Commission: Alaska Remote Seller Sales Tax Code (amended July 2024)
In October, the month of the Dividend
The Dividend Division says the 2026 payment is 1,200 dollars, issued October 1 for direct deposit applicants and October 22 for paper applicants, and says nothing yet about 2027. As planning advice, not a state rule, keep a month-level October slot in your calendar and set the gift's spend level from your own order values rather than from the payment.
Source: Alaska Permanent Fund Dividend Division (site read 2026-10-10)
When you build the offer
Use the Custom gift offer template to set the trigger, the rules and the gift yourself, and write the end date into the offer. See the pricing page for plan requirements.
Source: Alaska Remote Seller Sales Tax Commission: About

Build it with the Custom gift offer template.

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Questions merchants ask

Does Alaska have a sales tax?: Not at the state level. The Alaska Remote Seller Sales Tax Commission says Alaska does not currently have a state sales tax and that local governments have the authority to institute their own. The Alaska Taxable 2024 report says Alaska Statutes 29.45.650 through 29.45.710 authorize those local taxes. This is not tax advice; confirm with the Commission.
When must I collect for the Commission?: The Code requires a remote seller or marketplace facilitator to collect when its statewide gross sales delivered in Alaska meet or exceed 100,000 dollars in the current or previous calendar year. The Commission says the 200-transaction test was removed effective January 1, 2025, and that sellers register within 30 days of meeting the threshold.
What if the address is outside a member jurisdiction?: The Commission collects for member jurisdictions, and the Code says its obligations apply from the date a member jurisdiction adopts it. Five municipalities were listed as pending, joined but not yet adopted, on August 26, 2026. The pages we read do not say what a municipality outside the table requires of a remote seller, so ask that municipality directly.
Is Anchorage in the member table?: On the table as we read it, Anchorage appears on one row, and the row is of the Alcoholic Beverage type; it has no general retail row. Confirm any address with the Commission's rate lookup before you set a rate.
Is shipping part of the taxable amount?: The Code defines the sales price without any deduction for delivery charges, and defines delivery charges to include transportation, shipping, postage, handling, crating and packing. Whether a given order is taxed still depends on the jurisdiction's rate and exemptions, so check with the Commission.

The year at a glance

Shipping into the state

Alaska has 570,641 square miles of land and about 737,000 residents, and the tax follows the point of delivery, which the Code ties to the delivery instructions you hold or, failing that, the billing address. The Code counts shipping, postage, handling, crating and packing as delivery charges that stay in the sales price. Carrier surcharges for Alaska addresses are covered in our Alaska and Hawaii shipping guide and are not repeated here. As planning advice, not a Commission rule, keep the address you used to pick the rate with every order, since the Code looks to the address.

Source: U.S. Census Bureau: State Area Measurements (2010)

Source: U.S. Census Bureau: Vintage 2025 state population estimates

Source: Alaska Remote Seller Sales Tax Commission: Alaska Remote Seller Sales Tax Code (amended July 2024); Alaska Remote Seller Sales Tax Commission: FAQs for Sellers

Source: Alaska Remote Seller Sales Tax Commission: Alaska Remote Seller Sales Tax Code (amended July 2024)

Facts and sources

The Commission's About page says Alaska does not currently have a state sales tax, that local governments have the authority to institute a local sales tax, and that the Commission was created by a 2019 intergovernmental agreement to coordinate sales tax collection for remote sales into Alaska.
Alaska Remote Seller Sales Tax Commission: About (accessed October 10, 2026)
The Alaska Taxable 2024 report, the Office of the State Assessor's official report to the Legislature on municipal taxation (Volume LXIV, January 2025), says Alaska Statutes 29.45.650 through 29.45.710 authorize municipal sales and use taxes with broad authority over sales, rents and services, that the statutes set no limit on the rate of levy for either type of municipality, and that the few other limits it lists (for example on taxing alcohol alone) do not apply to home rule municipalities.
Alaska Department of Commerce, Community, and Economic Development: Alaska Taxable 2024 (January 2025) (accessed October 10, 2026)
Section 040 of the Code requires a remote seller or marketplace facilitator to collect and remit if its statewide gross sales from property, products or services delivered in the state meet or exceed 100,000 dollars in the current or previous calendar year, and the Commission's seller page says the 200-transaction test was removed effective 1/1/2025.
Alaska Remote Seller Sales Tax Commission: Alaska Remote Seller Sales Tax Code (amended July 2024); Alaska Remote Seller Sales Tax Commission: Business/Sellers (accessed October 10, 2026)
The Commission's seller page says a seller registers on its filing portal within 30 days of meeting the threshold, and its FAQ says one registration with the Commission covers all licensing requirements with the jurisdictions that have adopted the Code, with a single file template for reporting to all of them.
Alaska Remote Seller Sales Tax Commission: Business/Sellers; Alaska Remote Seller Sales Tax Commission: FAQs for Sellers (accessed October 10, 2026)
The Commission's seller page says the default is to file on a monthly schedule unless arranged otherwise with the Commission, and that a business may qualify for a reduced frequency if it has under 100,000 dollars in taxable sales or 12 transactions annually statewide.
Alaska Remote Seller Sales Tax Commission: Business/Sellers (accessed October 10, 2026)
By our count, the Commission's member table has 65 rows, 56 of them general retail and 9 alcoholic beverage; the flat general retail rates run from 2 percent to 7 percent, several rows carry a seasonal rate, and five more municipalities are listed as pending, having joined but not yet adopted the Code, as of August 26, 2026.
Alaska Remote Seller Sales Tax Commission: Member Jurisdictions (table read 2026-10-10, pending list dated 8.26.26) (rows counted by us) (accessed October 10, 2026)
In the member table, by our count, eight general retail rows carry an April to September rate that differs from their October to March rate, among them Craig, Haines Borough Township, Ketchikan, Seldovia, Sitka and Skagway, and Chignik is listed at 2 percent from May to October and 0 percent from November to April.
Alaska Remote Seller Sales Tax Commission: Member Jurisdictions (table read 2026-10-10, pending list dated 8.26.26) (rows counted by us) (accessed October 10, 2026)
The Code says tax is collected on remote sales delivered within a member jurisdiction based on the point of delivery, the location indicated by the delivery instructions as known to the seller, and that where a seller has no delivery address the point of delivery is the buyer's billing address; the Commission's FAQ says the seller charges the rate for the remote delivery address.
Alaska Remote Seller Sales Tax Commission: Alaska Remote Seller Sales Tax Code (amended July 2024); Alaska Remote Seller Sales Tax Commission: FAQs for Sellers (accessed October 10, 2026)
The Code defines the sales price without any deduction for delivery charges, which it defines as charges for preparation and delivery to a location the purchaser designates, including transportation, shipping, postage, handling, crating and packing.
Alaska Remote Seller Sales Tax Commission: Alaska Remote Seller Sales Tax Code (amended July 2024) (accessed October 10, 2026)
The Code's definition of a bundled transaction, the retail sale of two or more distinct products for one non-itemized price, says a product provided free of charge with the required purchase of another product is not a distinct and identifiable product, and that a product is provided free of charge if the sales price of the product purchased does not vary depending on the inclusion of it.
Alaska Remote Seller Sales Tax Commission: Alaska Remote Seller Sales Tax Code (amended July 2024) (accessed October 10, 2026)
Section 060 of the Code says a bundled transaction does not qualify for a member jurisdiction's single item cap exemption, though a seller may separate the portions of a bundle to apply a cap to each if it can identify the price of each portion by reasonable and verifiable standards from its books or records.
Alaska Remote Seller Sales Tax Commission: Alaska Remote Seller Sales Tax Code (amended July 2024) (accessed October 10, 2026)
The Permanent Fund Dividend Division says the 2026 PFD amount is 1,200 dollars, including a 200 dollar energy relief payment, with a first disbursement for online applicants using direct deposit issued on October 1, 2026 and a second, for paper applicants or those choosing a paper check, on October 22, 2026; its page says nothing about 2027.
Alaska Permanent Fund Dividend Division (site read 2026-10-10) (accessed October 10, 2026)
Alaska covers 665,384 square miles in total, of which 570,641 are land.
U.S. Census Bureau: State Area Measurements (2010) (accessed October 10, 2026)
The Census Bureau's Vintage 2025 estimate puts Alaska at 737,270 residents on July 1, 2025, which is 733 more than its 2024 estimate of 736,537.
U.S. Census Bureau: Vintage 2025 state population estimates (accessed October 10, 2026)

Cities in Alaska

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Not tax advice. Confirm current rules with the state revenue department before you rely on a date or an exemption.

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