Our Dash of SALT Blog provides the most recent developments and changes in state and local tax regulations. Here are the latest updates for Alaska.
November 10, 2025
Alaska Eliminates 200-Transaction Nexus Threshold
Authored by: Breea Boylan, CPA and Courtney Easterday, MSA
The State of Alaska has simplified its economic nexus rules for remote sellers. Effective January 1, 2025, the previous 200-transaction threshold has been eliminated. Remote sellers are now required to monitor sales volume only, meaning nexus is established when a business exceeds $100,000 in gross sales into Alaska during the current or previous calendar year.
Although Alaska does not impose a statewide sales tax, more than 100 local jurisdictions levy local sales taxes. Compliance is managed through the Alaska Remote Seller Sales Tax Commission (ARSSTC), which provides a centralized registration and filing system for participating municipalities.
Remote sellers should review their Alaska sales activity and ensure they remain compliant under the updated threshold. For more detail, visit the Alaska Remote Seller Sales Tax Commission (ARSSTC).
If you have questions about Wayfair nexus, please reach out to a member of the Withum SALT Team.
September 23, 2021
Alaska Introduces Bill to Implement a Statewide Sales Tax- Foreign Information Technology Services Not Subject to Tax
On August 30, 2021, Alaska’s legislature has proposed to apply a 2% statewide sales tax. As it stands right now, Alaska allows localities (e.g., Juneau) to impose and collect their own local sales tax (and use Wayfair nexus standards). If the bill is enacted, the 2% statewide rate would be in addition to any local sales tax imposed. Furthermore, the proposed legislation centralizes sales tax collection for both state and local sales tax and the Alaska Department of Revenue would become responsible for distributing the taxes remitted to the appropriate localities. There is a strong sense that a statewide sales tax will continue to utilize Wayfair nexus standards. If this bill is enacted, New Hampshire, Oregon, Montana, and Delaware will be the only remaining states that do not impose sales and use tax taxes.
More on Taxes and the Coronavirus Pandemic.
Disclaimer: Please note that this information is readily available at this time and is subject to change, so please consult your Withum tax advisor.
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The State and Local Tax (SALT) laws vary from state to state and are constantly changing. Reach out to Withum’s SALT Team for guidance on how to navigate your state’s local tax laws.
