Taxes / State tax rules / Alaska
Selling on eBay, Poshmark or Etsy from Alaska: sales tax and 1099-K rules
Alaska has no state sales tax, but some cities and boroughs levy their own, and in communities that have adopted the Alaska Remote Seller Sales Tax Code a marketplace facilitator is treated as the seller and collects that local tax on the sales it facilitates. Alaska has no state individual income tax, and the state pages checked here set no 1099-K rule of their own; the federal test (over $20,000 in more than 200 transactions) still applies.
General information, not tax advice. Check with a tax professional about your own situation.
Checked against the official pages listed below on .
Alaska in short
- General sales tax:
- No state sales tax; some local taxes
- Marketplace facilitator law:
- No state law
- When a marketplace must collect:
- statewide gross sales delivered in Alaska of $100,000 or more in the current or previous calendar year (ARSSTC Uniform Code, Section 040)
- Form 1099-K:
- No state personal income tax
Who collects the tax on a marketplace sale
There is no state marketplace facilitator law because there is no state sales tax. For local sales tax, the ARSSTC Uniform Code (amended July 2024, effective January 1, 2025) treats a marketplace facilitator as the remote seller for each sale it facilitates and has it collect, report and remit the tax to the Commission. The rules apply in a community from the effective date of its ordinance adopting the Code; the Commission says the first communities adopted it in January 2020.
If you sell only through marketplaces
Under Section 090 of the Uniform Code, a remote seller that only makes sales in Alaska through a marketplace is not required to register with the Commission, but must submit an affidavit saying so on the Commission's form. A seller with a physical presence in a member community reports its own local sales to that community.
Registration, resale certificates and what changes when you also sell direct have their own page: Alaska: seller's permit and resale certificate rules.
"A marketplace facilitator is considered the remote seller for each sale facilitated through its marketplace and shall collect, report, and remit sales tax to the Commission."
"If the remote seller is a marketplace seller and only makes sales in Alaska through a marketplace, the marketplace seller is not required to register with the Commission."
Sources: Alaska Remote Seller Sales Tax Code, amended July 2024; Uniform Code.
Does Alaska have a sales tax?
The Alaska Department of Revenue says the state does not have a sales and use tax, but some local jurisdictions impose local sales taxes. Communities that join the Alaska Remote Seller Sales Tax Commission (ARSSTC) adopt its Uniform Code, which sets the rules for collecting their local tax on remote and marketplace sales.
"The State of Alaska currently does not have a sales and use tax; however, some local jurisdictions impose local sales taxes."
Sources: Sales and Use Tax; Uniform Code.
Form 1099-K: Alaska and the federal test
Alaska has no state individual income tax, according to the Department of Revenue, and its pages checked for this page set no state 1099-K rule. The federal test applies: a payment app or online marketplace must send a 1099-K when payments for goods or services total over $20,000 in more than 200 transactions in a calendar year.
"The State of Alaska currently does not have an individual income tax, therefore no employee withholding for state income tax is required."
The federal test, for comparison: the IRS says a payment app or online marketplace must send a Form 1099-K when payments for goods or services total over $20,000 in more than 200 transactions, and adds: "However, they may send you a Form 1099-K with lower amounts and/or transactions." (Understanding your Form 1099-K, reviewed ). The Instructions for Form 1099-K count both parts for the calendar year, through each platform separately, and say the box 1a gross amount is figured without adjustments for credits, discounts, fees, refunds or shipping, so a 1099-K figure is not the same as profit. More on the federal rule in Form 1099-K for resellers.
Sources: Personal Income Tax.
Worked examples
A seller who sells only through marketplaces
An Alaska seller with $8,000 a year in sales, all through a marketplace that collects member communities' local tax, is not required to register with the Commission under Section 090(A) of the Uniform Code, but submits the Commission's affidavit. Whether the marketplace has to collect turns on the Section 040 threshold: $100,000 or more in statewide gross sales delivered in Alaska in the current or previous calendar year.
No federal 1099-K at $25,000 in 150 sales
$25,000 in payments in 150 transactions on one marketplace in a year passes the federal dollar part (over $20,000) but not the transaction part (more than 200), so the marketplace isn't required to send a 1099-K. The IRS says a platform may still send one for less, and Alaska adds no state form because it has no individual income tax.
Edge cases and details
- Local rates are set by each community. The Department of Revenue points to Alaska Taxable, published each year by the Department of Commerce, Community and Economic Development, for which communities tax and at what rate.
- The Uniform Code leaves some marketplaces out of the collection duty: delivery network companies delivering for a seller engaged in business in a member jurisdiction, marketplaces renting transient lodging, and marketplaces for travel agency services (Section 040(C)). Those report to the member jurisdiction instead.
- A seller with a physical presence in one member community that ships to buyers in a different member community reports those remote sales to the Commission and its local sales to its own community (Section 050(B)).
- The Code applies only in communities that have adopted it; the Commission's code page says it applies once a jurisdiction adopts the Uniform Code.
What to do
- Check whether the communities you ship to are ARSSTC members; the Commission's site publishes the Uniform Code and its member jurisdictions.
- If all your Alaska sales go through marketplaces, read Section 090 of the Uniform Code about the affidavit for marketplace-only sellers.
- If you sell from a shop or at events in your own community, check that community's own sales tax rules.
- Keep each marketplace's sales report, and check with a tax professional about the federal 1099-K and your federal return.
Common questions
Does a marketplace charge sales tax on sales to Alaska buyers?
Only local tax, and only where it applies. Alaska has no state sales tax. Under the ARSSTC Uniform Code, a marketplace that meets the $100,000 threshold collects the local sales tax of member communities on the sales it facilitates for delivery there.
Is there an Alaska 1099-K threshold?
The Alaska Department of Revenue says the state has no individual income tax, and its pages checked here set no state 1099-K rule. The federal test decides whether a platform must send a 1099-K.
Related
- Every state on one table: sales tax, marketplace facilitator laws and 1099-K rules
- Alaska: seller's permit and resale certificate rules
- Alabama: sales tax and 1099-K rules
- Arizona: sales tax and 1099-K rules
- 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 advice
This page summarizes Alaska's own published pages and statutes as read on , and the IRS's 1099-K pages. It doesn't say what you should file, register for or pay. Rules depend on your situation and change: check with a tax professional, or with the state's revenue department.
Sources
Official pages this page is built from, with the day each was read.
- Alaska Department of Revenue, Tax Division: Sales and Use Tax; read . No state sales and use tax; some local jurisdictions impose local sales taxes; Alaska Taxable for local rates.
- Alaska Department of Revenue, Tax Division: Personal Income Tax; read . No state individual income tax.
- Alaska Remote Seller Sales Tax Commission: Alaska Remote Seller Sales Tax Code, amended July 2024; read . Sections 040, 050 and 090: $100,000 threshold, facilitator treated as the remote seller, exclusions, marketplace-only seller affidavit.
- Alaska Remote Seller Sales Tax Commission: Uniform Code; read . Code applies once a jurisdiction adopts it; first communities adopted it in January 2020; amended July 2024, effective January 1, 2025.
- IRS: Understanding your Form 1099-K, reviewed . The federal 1099-K test.
- IRS: Instructions for Form 1099-K, reviewed . Both parts of the federal test counted for the calendar year.
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