Alaska economic nexus threshold for sales tax
Data version 2026-Q3 · reviewed 2026-07-14
If you sell into Alaska without a physical presence, you may still be required to register for, collect, and remit sales tax once your sales cross the state's economic nexus threshold. Here is where Alaska stands.
Alaska threshold at a glance
| Revenue threshold | $100,000 |
|---|---|
| Transaction threshold | None |
| How they combine | Revenue only |
| Measurement period | Previous calendar year |
| State sales-tax rate | No statewide rate (local only) |
What this means for remote sellers
Alaska uses a revenue-only economic nexus threshold. You establish nexus once your gross sales into Alaska reach $100,000 during previous calendar year. The number of separate transactions does not affect the threshold.
How Alaska compares to other states
Alaska's $100,000 revenue threshold is the most common in the country — 42 jurisdictions use it. It is one of 29 jurisdictions that look at revenue only — the number of transactions does not count.
How the Alaska threshold is measured
Alaska measures the threshold over Previous calendar year. Gross sales generally include taxable and (in many states) exempt sales; rules on marketplace-facilitated sales vary. Verify the specifics with the Alaska department of revenue.
Do marketplaces collect Alaska sales tax?
Alaska requires marketplace facilitators — platforms such as Amazon, Etsy, eBay, and Walmart — to collect and remit Alaska sales tax on sales made through them. If you sell only through those marketplaces, the platform generally collects the tax for you. Sales you make directly — through your own website or store — still count toward your Alaska economic nexus threshold and remain your responsibility. Whether marketplace-facilitated sales also count toward your own threshold varies, so confirm with the Alaska Remote Seller Sales Tax Commission (ARSSTC).
What to do if you've crossed it
- Register with the Alaska Remote Seller Sales Tax Commission (ARSSTC) for a sales-tax permit.
- Begin collecting tax on taxable sales to Alaska customers.
- File and remit on the schedule the state assigns.
- Confirm treatment of marketplace sales and any local taxes with a professional.
Not sure where you stand?
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Tools to get compliant
Triggered nexus somewhere? These tools handle registration, collection, filing, and remittance so you don't have to.
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Alaska economic nexus FAQ
What is the economic nexus threshold in Alaska?
Alaska uses a revenue-only economic nexus threshold. You establish nexus once your gross sales into Alaska reach $100,000 during previous calendar year. The number of separate transactions does not affect the threshold.
Do remote sellers have to collect Alaska sales tax?
If your sales into Alaska cross the threshold ($100,000) during previous calendar year, you generally must register, collect, and remit Alaska sales tax.
Does Alaska count the number of transactions?
No. Alaska measures only revenue ($100,000); the number of transactions does not matter.
When did Alaska's economic nexus rules take effect?
Economic nexus stems from the 2018 South Dakota v. Wayfair Supreme Court decision; states phased in their rules afterward. Note: No statewide sales tax. Collected by participating local jurisdictions via the Alaska Remote Seller Sales Tax Commission (ARSSTC).
What is the sales tax rate in Alaska?
Alaska has no statewide sales-tax rate. Sales tax is set and collected locally — for remote sellers, through the Alaska Remote Seller Sales Tax Commission — so the rate depends on the buyer's jurisdiction.
Do marketplaces like Amazon collect Alaska sales tax?
Yes. Alaska requires marketplace facilitators — platforms such as Amazon, Etsy, eBay, and Walmart — to collect and remit sales tax on sales made through them. Sales you make directly, through your own website or store, still count toward your Alaska economic nexus threshold.
How do I register for a Alaska sales tax permit?
Register with the Alaska Remote Seller Sales Tax Commission (ARSSTC). You will need your business information and the date you first crossed the threshold. After registering, the state will assign a filing frequency based on your sales volume.
Related states
Informational only — not legal or tax advice. Verify with the Alaska department of revenue and a qualified professional.