Alaska Resale Certificate Rules (2026)

Alaska: seller's permit & resale certificate

No state sales tax (local sales taxes) · Agency: Alaska Remote Seller Sales Tax Commission (ARSSTC) for remote sales; individual cities/boroughs for local (physical-presence) sales tax

Buying for resale

Yes, via ARSSTC — a remote seller with no physical presence in a member jurisdiction buying for resale to buyers in that jurisdiction 'shall apply for a resale certificate through the Commission' (Code Sec. 190). Non-Alaskan businesses charged Alaska local tax by a supplier/drop-shipper should register with ARSSTC as a remote seller (regardless of the economic threshold), obtain the Remote Reseller Certificate, and give the supplier an MTC certificate bearing that number. Home-state resale numbers alone are not described as sufficient.

Remote reseller certificate

ARSSTC Remote Reseller (Sales Tax) Certificate of ExemptionOfficial form →Issued by ARSSTC on application; expires at the end of the calendar year in which it is issued (Uniform Code Sec. 190); buyer must renew annually (reapply in December for the next year).

Multistate forms

No state sales tax; exemptions are set by each member jurisdiction's code. ARSSTC guidance: buyers complete the MTC Uniform Sales & Use Tax Resale Certificate using either their ARSSTC Remote Reseller Certificate number or their local jurisdiction's resale certificate number (MTC note 1: valid only with purchaser name, address, signature and one of those numbers; verify by calling ARSSTC at 907-790-5300). An Alaskan business that is not a remote seller and is located outside a taxing jurisdiction does not qualify for the ARSSTC certificate and cannot use the MTC certificate. SST: not applicable (no state sales tax; not an SST member).

Resale certificate

ARSSTC Remote Reseller (Sales Tax) Certificate of ExemptionIssued by the stateGet the official form →You don't fill out a blank form — the state issues the certificate to registered sellers.

How long it's valid

Issued by ARSSTC on application; expires at the end of the calendar year in which it is issued (Uniform Code Sec. 190); buyer must renew annually (reapply in December for the next year).

Seller's permit

ARSSTC remote seller sales tax registration (certificate of sales tax registration); local jurisdictions register physically present sellers separately — Free. ARSSTC FAQ: 'Is there a fee to register? No.' Remote sellers/marketplace facilitators must register within 30 days of exceeding $100,000 in gross annual sales into Alaska (200-transaction test removed 1/1/2025). Sellers with a physical presence register and file directly with each local taxing jurisdiction (local fees vary). No state-level sales tax or state seller's permit.Register with Alaska Remote Seller Sales Tax Commission (ARSSTC) for remote sales; individual cities/boroughs for local (physical-presence) sales tax →Renewal: No renewal stated for ARSSTC registration; ARSSTC does not mail a paper registration (print from the portal). Zero returns required while registered.

Buyer registered in another state?

Yes, via ARSSTC — a remote seller with no physical presence in a member jurisdiction buying for resale to buyers in that jurisdiction 'shall apply for a resale certificate through the Commission' (Code Sec. 190). Non-Alaskan businesses charged Alaska local tax by a supplier/drop-shipper should register with ARSSTC as a remote seller (regardless of the economic threshold), obtain the Remote Reseller Certificate, and give the supplier an MTC certificate bearing that number. Home-state resale numbers alone are not described as sufficient.

Multistate forms

No state sales tax; exemptions are set by each member jurisdiction's code. ARSSTC guidance: buyers complete the MTC Uniform Sales & Use Tax Resale Certificate using either their ARSSTC Remote Reseller Certificate number or their local jurisdiction's resale certificate number (MTC note 1: valid only with purchaser name, address, signature and one of those numbers; verify by calling ARSSTC at 907-790-5300). An Alaskan business that is not a remote seller and is located outside a taxing jurisdiction does not qualify for the ARSSTC certificate and cannot use the MTC certificate. SST: not applicable (no state sales tax; not an SST member).

Drop shipments

ARSSTC Scenario #5: a non-Alaskan business charged Alaska sales tax by a supplier/drop-shipper because delivery is in an Alaska taxing jurisdiction should register with ARSSTC, apply for the Remote Reseller Certificate, and complete the MTC Uniform Resale Certificate with that certificate number. ARSSTC FAQ lists drop shippers among those eligible for ARSSTC exemption certificates.

Good to know

• Alaska has no statewide sales tax; many cities and boroughs levy local sales taxes under their own codes. Anchorage has no retail sales tax.
• Local (physical-presence) resale/exemption certificates are issued by each city or borough; ARSSTC's Exemption Certificate Directory links each jurisdiction's application — send those applications to the jurisdiction, not to ARSSTC.
• Businesses with both physical presence and remote sales must split revenue: physical-presence sales to the local jurisdiction, remote sales to ARSSTC.
• Alaskan-based sellers located outside any taxing jurisdiction may apply for a resale/wholesale certificate through the Commission.
• ARSSTC exemption certificates are for remote sellers without physical presence in the taxing jurisdiction, including Alaskan businesses outside a taxing jurisdiction, drop shippers, and out-of-state resellers.