Taxes / Seller's permits by state / Alaska
Do I need a seller's permit to sell on eBay or Poshmark in Alaska?
Alaska has no state sales tax, and the Alaska Remote Seller Sales Tax Commission says a marketplace seller who sells only through a marketplace facilitator has no registration requirement with it; the Commission asks that seller to submit a Marketplace Seller Affidavit. Selling direct changes that: a seller registers and reports directly with each city or borough where it has a physical presence, and registers with the Commission, which charges no fee, within 30 days of reaching its $100,000 statewide threshold (an Alaska-based seller counts only remote sales sent outside its home jurisdiction, marketplace sales included).
Alaska has no state seller's permit: you register with your city or borough for sales where you have a physical presence, and with the Alaska Remote Seller Sales Tax Commission for remote sales once they pass its threshold.
General information, not tax or legal advice. Check with a tax professional about your own situation.
Checked against the official pages listed below on .
Alaska in short
- Sell only on marketplaces that collect the tax:
- No: the state says registration is not required
- Also sell direct (own site, Facebook, flea market):
- It depends (see below); fee not stated as one figure (see below)
- Resale certificate:
- Remote Reseller Sales Tax Exemption Certificate (ARSSTC member jurisdictions)
- Garage and occasional sales:
- Not stated on the state's pages we checked
If you sell only on eBay, Poshmark and other marketplaces
A marketplace seller who only sells through a marketplace facilitator does not have a registration requirement with the Commission, and must submit an affidavit attesting to that on the Commission's form. The marketplace facilitator is treated as the remote seller for each sale through its marketplace. The Commission separately says a company with a physical presence in a taxing jurisdiction registers and reports its physical-presence sales directly to that jurisdiction; whether your own city or borough expects anything from a seller with only marketplace sales is a local question these pages don't answer.
The rule: Uniform Alaska Remote Seller Sales Tax Code, Section 090(A).
"A Marketplace Seller who only sells on through a marketplace facilitator does not have a registration requirement."
Alaska does not have a state sales tax, but many cities and boroughs levy their own. Member jurisdictions that adopted the Uniform Alaska Remote Seller Sales Tax Code collect tax on remote sales through the Commission; sales into jurisdictions that have not adopted the code are filed directly with that jurisdiction on its own forms.
Sources: FAQs for Sellers; Business/Sellers; Uniform Alaska Remote Seller Sales Tax Code (amended July 2024).
If you also sell direct: your own site, Facebook, flea markets, consignment
A seller with a physical presence in a taxing city or borough registers and reports its sales there directly to that jurisdiction. Remote sales are different: once statewide gross sales into Alaska reach $100,000 in the current or previous year (the 200-transaction test was removed effective January 1, 2025), a seller registers with the Commission within 30 days and collects on its non-marketplace remote sales into member jurisdictions. An Alaska-based seller counts only remote sales sent outside its home jurisdiction, including marketplace sales, toward that threshold.
- Fee:
- No fee to register with the Commission, its FAQ says; cities and boroughs set their own rules for local registration.
"If a company establishes physical presence in a jurisdiction, they are required to register and report all physical presence and remote seller sales (regardless of taxability) directly to the jurisdiction."
"Is there a fee to register? No."
Sources: Business/Sellers; FAQs for Sellers.
Resale certificate: buying inventory without paying sales tax
- Do you need your own permit to give one?
- Not stated on the pages we checked
Resale certificates are local. The Commission issues a Remote Reseller Exemption Certificate for the limited case where a reseller buying goods for resale can't get a local resale certificate because it has no physical presence in the jurisdiction where the goods are delivered; Alaska-based sellers located outside a taxing jurisdiction can apply too. The certificate expires at the end of the calendar year.
Thrift stores, estate sales and yard sales
The state pages we checked don't say anything specific about using a resale certificate at a thrift store, estate sale or yard sale. A certificate is given to a seller who would otherwise charge you tax, so whether a particular store takes one is between you and that seller; ask before you buy.
"Alaskan-Based Sellers that are located outside of a taxing jurisdiction may apply for a resale/wholesale certificate through the Commission."
Sources: Business/Sellers; FAQs for Sellers; Uniform Alaska Remote Seller Sales Tax Code (amended July 2024).
Garage sales, yard sales and other occasional sales
Not stated on the state's pages we checked. The Commission pages we checked don't address garage or occasional sales; local sales tax codes set their own exemptions, so ask your city or borough.
Sources: FAQs for Sellers.
Worked examples
Marketplace-only seller in Anchorage or Fairbanks
All of your sales go through a marketplace facilitator. The Commission says you have no registration requirement with it; you submit the Marketplace Seller Affidavit (the Commission's administrator supplies the form). Whether your own city or borough wants anything else is a local question.
Adding a website that ships across Alaska
You live and sell in a taxing city. For an Alaska-based seller the Commission counts only remote sales sent outside the home jurisdiction, marketplace sales included: $60,000 shipped from your own site to other Alaska communities plus $50,000 of marketplace orders shipped outside your city is $110,000, past the $100,000 threshold. You register with the Commission (no fee) within 30 days and collect on your own site's remote sales into member jurisdictions; the marketplace keeps reporting its own sales, and your in-city sales go to your city.
Edge cases and details
- Sales into jurisdictions that have not adopted the Uniform Code are filed directly with that jurisdiction on its own forms, not through the Commission portal.
- A business that meets the threshold but delivers only into non-taxing communities does not have to register until it sells into a taxing jurisdiction.
- A seller that also sells on marketplaces doesn't report the marketplace sales on its Commission returns: the Commission says the marketplace facilitator reports them.
- Registered sellers must file even when no tax was collected in a period and must report tax-exempt sales.
- Alaska also has a state business license, run by the Division of Corporations, Business and Professional Licensing rather than the Commission; it is separate from local sales tax registration, and this page doesn't cover it.
What to do
- Marketplace-only: ask the Commission administrator for the Marketplace Seller Affidavit and keep a copy.
- Selling in person or from your own site where you live: contact your city or borough about its local sales tax registration.
- Track your statewide gross sales into Alaska each year against the $100,000 threshold.
- Check with a tax professional if you sell into several Alaska communities.
Common questions
Does Alaska have a sales tax?
Not at the state level. Cities and boroughs levy local sales taxes, and member jurisdictions collect tax on remote sales through the Alaska Remote Seller Sales Tax Commission.
Is there a fee to register with the Alaska Remote Seller Sales Tax Commission?
No. The Commission's FAQ says there is no fee to register. One registration with the Commission covers its member jurisdictions; local registration for sales where you have a physical presence is set by your city or borough.
Can I get a resale certificate in Alaska?
Locally, from the jurisdiction where you are located. The Commission issues a Remote Reseller Exemption Certificate when you have no physical presence where the goods are delivered, and to Alaska-based sellers outside a taxing jurisdiction.
Related
- Seller's permits by state: marketplace-only sellers, resale certificates and garage sales on one table
- Alaska: marketplace sales tax and 1099-K rules
- Alabama: do you need a seller's permit?
- Arizona: do you need a seller's permit?
- Form 1099-K for resellers: the federal test
- Do eBay's fees apply to the sales tax a buyer pays?
- Where each selling app keeps its sales report
General information, not tax or legal advice
This page summarizes Alaska's own published pages, rules and statutes as read on . It doesn't say whether you must register, what you should file or whether you owe tax: that turns on your own sales, where you sell and what you buy. Rules change. Check with a tax professional, or ask the Alaska Remote Seller Sales Tax Commission directly.
Sources
Official pages this page is built from, with the day each was read.
- Alaska Remote Seller Sales Tax Commission: FAQs for Sellers; read . No state sales tax; marketplace-only sellers don't register; $100,000 threshold.
- Alaska Remote Seller Sales Tax Commission: Business/Sellers; read . Physical-presence sellers register locally; remote reseller exemption certificate; affidavit.
- Alaska Remote Seller Sales Tax Commission: Uniform Alaska Remote Seller Sales Tax Code (amended July 2024); read . Section 090 registration; Section 190 remote reseller certificate.
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