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Alaska Jurisdictions Combine to Establish States First Nexus

ALASKA: The Alaska Remote Seller Sales Tax Commission has approved its “Remote Seller Sales Tax Code & Common Definitions” that would apply to local municipalities in Alaska that choose to adopt it. The code accommodates the individual rates and exemptions of multiple local jurisdictions within Alaska, with single-level, statewide administration. Under the code, remote sellers and marketplace facilitators are required to collect and remit local sales tax, provided that the remote seller or marketplace facilitator has met certain criteria. Municipalities in Alaska, which has no statewide sales tax, have begun banding together to impose tax on remote online sales into their jurisdictions.

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