How to Get a Reseller License in Alaska

Alaska has no statewide sales tax, but approximately 100+ local municipalities (cities, boroughs) impose their own local sales taxes ranging from 1% to 7.5%. The Alaska Remote Seller Sales Tax Commission (ARSSTC) was established to simplify compliance for remote sellers by providing a single registration and filing portal for participating jurisdictions.

How Alaska's system works:

• No state-level sales tax exists, so there is no state-issued reseller permit
• Local municipalities independently levy sales taxes (rates vary by location)
• Remote sellers meeting the $100,000 threshold register once through ARSSTC to collect/remit taxes for all participating municipalities
• Sellers with physical presence in a specific municipality register directly with that municipality
• Resale exemption certificates are issued by individual municipalities, not the state

Registration through ARSSTC is free and your permit is issued immediately upon completion. For resale certificates, each municipality has its own form—consult the ARSSTC Exemption Certificate Directory at arsstc.org for the specific forms you need. The economic nexus threshold is $100,000 gross sales into Alaska (the 200 transaction threshold was removed as of January 1, 2025).