Alaska resale certificate and sales tax for resellers
A summary of what the sources listed on this page say about Alaska: its permit and resale certificate, buying inventory for resale, and refunds of sales tax paid on inventory. General information only.
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Last reviewed
Every fact on this page comes from the sources listed below, as they read on the review date. Where a source did not say something, we leave it out. Sources can change after that date.
Alaska quick facts
What the sources listed below say. Rules change, and how they apply depends on the facts of each case.
- State base sales tax rate
- No state sales tax[1]
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What the state says about its permit and resale certificate
According to the source cited, Alaska has no state sales tax and lists no state sales tax permit or resale certificate. Local taxes and rules can differ. Ask the state or local tax agency or a qualified tax professional about a specific situation.[1]
What the state says about buying inventory for resale
Other points the sources mention
- Alaska has no state sales tax. The Alaska Remote Seller Sales Tax Commission (ARSSTC) is an independent body whose Uniform Code applies in a community once that community joins and adopts it.[1]
- ARSSTC provides tax exempt certificates to remote sellers without a physical presence in a taxing jurisdiction. That includes Alaskan businesses not located in a taxing jurisdiction, drop shippers, and out-of-state sellers that conduct resale transactions.[12]
- An ARSSTC certificate is valid through December 31 of the current year, and a business may reapply in December for the following year.[1]
- The MTC multijurisdiction certificate is valid in Alaska only if it has the purchaser's name, address and signature plus either its ARSSTC Remote Reseller Certificate of Exemption number or a resale certificate number issued by the local taxing jurisdiction.[3]
Keep each purchase receipt linked to the items it covers
Strooply is an app for eBay resellers that identifies items from photos, shows live comps and sold-price estimates, drafts eBay listings for your review, and tracks costs and profit.
Receipt scanning, on Pro and Team plans, links each purchase receipt to the items it covers, with the tax shown on the receipt. It can misread prices, dates or line items.
Strooply is record-keeping software. It does not prepare or file tax returns, refund claims, or other filings, it is not a tax preparer, and its figures are estimates to check against your own records.
A free plan is available.
Common questions and what the sources say
Does Alaska have a sales tax?
The ARSSTC says the State of Alaska does not have a sales tax. The Commission's rules apply in each community that has joined and adopted its Uniform Code.[1]
Do I need a resale certificate in Alaska?
ARSSTC says it provides tax exempt certificates to remote sellers without a physical presence in a taxing jurisdiction, including drop shippers and out-of-state sellers that conduct resale transactions. Its remote sales rules do not apply to businesses that have a physical presence in a community.[12]
Do I have to register with ARSSTC if I sell on eBay to Alaska buyers?
ARSSTC says a marketplace seller who only sells through a marketplace facilitator has no registration requirement and is asked to complete a Marketplace Seller Affidavit. Remote sellers who meet the statewide annual gross sales threshold of $100,000 must register, and ARSSTC says there is no fee to register.[12]
How long does an ARSSTC remote reseller certificate last?
ARSSTC says its certificate is valid through December 31 of the current year. Businesses may reapply in December for the following year.[1]
Not tax advice. Last reviewed . Confirm with the state agency or a qualified tax professional. Report an error
Where these facts come from
Each number in square brackets on this page matches an entry below. Check a source itself for its current wording.
- ARSSTC: FAQs for Sellers, arsstc.org/faqs-for-sellers/
- ARSSTC: Business and Sellers, arsstc.org/business-sellers/
- Multistate Tax Commission: Uniform Sales & Use Tax Resale Certificate (Multijurisdiction), state notes, www.mtc.gov/wp-content/uploads/2023/01/Unif-Resale-Cert-revised-10-14-22.pdf