Alaska Sales Tax Exemptions #

Alaska does not impose a statewide sales tax. However, many local jurisdictions (cities and boroughs) do levy sales taxes with their own exemption policies and certificates. Below is information about exemption processes in several Alaska municipalities.

Municipality	Exemption Types	Form	Issued By	Completed By	XMPT Delivery
City of Wasilla	Owner Builder, Wholesale/Manufacturing, Nonprofit, Resale	Municipal Application	City of Wasilla	Purchaser	Forward
City & Borough of Juneau	Senior, Related Party, Nonprofit, Resale	Municipal Application	Juneau	Purchaser	Forward
Kenai Peninsula Borough	General, Owner Builder, Resale, Resident Housing	Municipal Application	KPB	Purchaser	Forward
Ketchikan Gateway Borough	Public Works, Nonprofit, New Residential Housing, Resale	Municipal Application	KGB	Purchaser	Forward
City of Bethel	Resale, Senior, Nonprofit	Municipal Application	Bethel	Purchaser	Forward
City of Houston	General, Nonprofit, Owner Builder, Resale	Municipal Application	Houston	Purchaser	Forward
City of Craig	Resale, Nonprofit, Senior	Municipal Application	Craig	Purchaser	Forward
City of Adak	Resale, Nonprofit, Senior	Written Request	Adak	Purchaser	Forward
City of Aleknagik	Resale, Nonprofit, Senior	Written Request	Aleknagik	Purchaser	Forward
City of White Mountain	Resale, Nonprofit, Senior	Written Request	White Mountain	Purchaser	Forward

Multi-state forms available: #

Form	Issued By	XMPT Delivery	Revision
MTC Uniform Sales Tax Certificate	Purchaser	Create	October 14, 2022

Notes: #

• Alaska does not have a statewide sales tax, but local jurisdictions (cities and boroughs) may impose their own sales taxes with rates typically ranging from 2% to 5%.

• Each municipality manages its own sales tax exemption policies and issues its own exemption certificates.

• The Alaska Remote Seller Sales Tax Commission (ARSSTC) was established to coordinate sales tax collection from remote sellers. As of January 1, 2023, remote sellers with $100,000 gross sales or 200 transactions statewide in Alaska must register to collect and remit sales tax in member municipalities.

• Exemption applications for most municipalities can be found on the ARSSTC website (arsstc.org/exemption-certificate-directory/).

• Smaller municipalities may not have formal exemption application processes and require written requests for exemption certificates with justification.

• Common exemption types across municipalities include:

  • Resale exemptions for businesses purchasing items for resale
  • Nonprofit organization exemptions (requirements vary by municipality)
  • Senior citizen exemptions (age requirements vary)
  • Owner-builder exemptions for construction projects
  • Wholesale/manufacturing exemptions

• For municipalities with no formal application process, purchasers should send a written request for an exemption certificate with justification to the city's address.

• The state's largest cities, Anchorage and Fairbanks, do not charge a local sales tax, so no exemption certificates are needed in these jurisdictions.

• Exemptions are typically issued for the current calendar year and may require annual renewal.

• Alaska also accepts the Multistate Tax Commission (MTC) Uniform Sales Tax Certificate for qualifying purchases.