Does Alaska have sales tax?

Alaska has no statewide general sales tax. Local sales tax can still apply, with an average local rate of 1.83%, so check the customer's delivery address and the official source before relying on a specific rate. Source data last retrieved 2026-04-27.

Do I have to collect sales tax in Alaska?

You must collect Alaska sales tax if your economic nexus threshold is met: $100,000 in sales to Alaska customers.

What is Alaska's sales tax rate?

Alaska's base state rate is 0.00% plus an average local rate of 1.83%. Always check the exact rate at the customer's delivery address before charging.

Does Alaska have a marketplace facilitator law?

Yes. Marketplaces like Amazon, Etsy, and eBay collect and remit Alaska sales tax on behalf of third-party sellers for transactions they facilitate. Direct-to-consumer sales outside a marketplace are still your responsibility.

What is Alaska's marketplace facilitator threshold for sales tax?

Alaska applies the same threshold to marketplace facilitators as to remote sellers: $100,000 in Alaska sales over the lookback period. When a marketplace exceeds the threshold, it must register and collect Alaska sales tax on every facilitated sale — sellers do not collect on those marketplace transactions. Direct-to-consumer sales you make outside any marketplace still count toward your own economic nexus and remain your collection responsibility once you cross the threshold.

When did Alaska's economic nexus law take effect?

Alaska's economic nexus rules stem from the 2018 South Dakota v. Wayfair Supreme Court decision. Effective date pending verification.

Alaska Sales Tax Nexus & Economic Nexus Threshold (2026)

Updated 2026-04-27

Economic nexus triggers at $100,000 in sales delivered to Alaska customers.

No statewide sales tax, but local sales tax can still apply. The average local rate is 1.83%; verify the customer's delivery address before charging.

Economic nexus threshold	$100,000 No transaction count threshold
State sales tax rate	0.00% Average combined rate (state + local): 1.83%
Marketplace facilitator law	Yes Amazon, Etsy, eBay collect and remit on your behalf
Effective date	Pending verification
Department of Revenue	Official site

Check Alaska nexus with your numbers

If your sales are close to the Alaska threshold, run the sales tax nexus calculator with your revenue and transaction count before you register. The calculator applies the same state threshold data shown here and can compare Alaska against every other state where you sell.

How Alaska nexus works

Alaska has no state-level sales tax, but many municipalities impose local sales tax. Remote sellers with $100,000 or more in statewide gross sales must register with the Alaska Remote Sellers Commission (ARSLC) and collect applicable local rates.

Filing frequency

Filing frequency in Alaska depends on your sales tax liability. Higher-volume sellers file monthly; lower-volume sellers typically file quarterly or annually. The state will assign a frequency when you register.

Marketplace facilitator law

Yes, Alaska has a marketplace facilitator law. Sales you make through Amazon, Etsy, eBay, Walmart, and other marketplaces are collected and remitted by the marketplace — you do not need to collect tax on those transactions yourself, though you may still need to register.

Alaska sales tax by topic

Related states to Alaska

If you sell into Alaska, you likely also sell into these nearby or economically similar states. Each has its own nexus threshold and rate.

Washington$100,000 · 6.50%

Compare Alaska vs Washington →

Hawaii$100,000 · 4.00%

Compare Alaska vs Hawaii →

OregonNo state tax · 0.00%

Compare Alaska vs Oregon →

Idaho$100,000 · 6.00%

Compare Alaska vs Idaho →

Frequently asked questions

Does Alaska have sales tax?: Alaska has no statewide general sales tax. Local sales tax can still apply, with an average local rate of 1.83%, so check the customer's delivery address and the official source before relying on a specific rate. Source data last retrieved 2026-04-27.
Do I have to collect sales tax in Alaska?: You must collect Alaska sales tax if your economic nexus threshold is met: $100,000 in sales to Alaska customers.
What is Alaska's sales tax rate?: Alaska's base state rate is 0.00% plus an average local rate of 1.83%. Always check the exact rate at the customer's delivery address before charging.
Does Alaska have a marketplace facilitator law?: Yes. Marketplaces like Amazon, Etsy, and eBay collect and remit Alaska sales tax on behalf of third-party sellers for transactions they facilitate. Direct-to-consumer sales outside a marketplace are still your responsibility.
What is Alaska's marketplace facilitator threshold for sales tax?: Alaska applies the same threshold to marketplace facilitators as to remote sellers: $100,000 in Alaska sales over the lookback period. When a marketplace exceeds the threshold, it must register and collect Alaska sales tax on every facilitated sale — sellers do not collect on those marketplace transactions. Direct-to-consumer sales you make outside any marketplace still count toward your own economic nexus and remain your collection responsibility once you cross the threshold.
When did Alaska's economic nexus law take effect?: Alaska's economic nexus rules stem from the 2018 South Dakota v. Wayfair Supreme Court decision. Effective date pending verification.

Sources

date_retrieved: 2026-04-27