Filing your Alaska sales tax return is simple through the appropriate online portal. If you are a remote seller, you can file and pay directly through the Alaska Remote Seller Sales Tax Commission, as long as your business is registered to collect and remit sales tax.
Local businesses with a physical presence typically file directly with their specific city or borough tax office.
Though Alaska has no statewide sales tax, its cities or boroughs still levy local sales tax. This guide will walk you through the step-by-step process of filing online so you can submit returns on time, avoid penalties, and stay compliant with Alaska’s unique decentralized sales tax rules.
What You Need Before Filing
Before filing your Alaska sales tax return, let’s set your expectations first. Since Alaska does not have a statewide sales tax, each locality has its own unique filing procedures. This can further complicate your sales tax returns. To simplify matters, an independent organization called the Alaska Remote Seller Sales Tax Commission (ARSSTC) takes action. With the ARSSTC Portal, businesses can easily file sales tax returns online for various taxing jurisdictions in Alaska. However, not all taxing jurisdictions in Alaska have adopted the code introduced by the ARSSTC. Therefore, there may still be local jurisdictions wherein you must follow a separate filing procedure. Thus, you can only easily file your Alaska sales tax return online if:- The taxing jurisdiction you are selling to is a participating member of the ARSSTC.
- You’re a remote seller already registered with the ARSSTC after meeting the economic nexus threshold of $100,000 in annual gross sales (the 200-transaction threshold was repealed in 2025).
- Alaska Remote Seller Sales Tax Commission (ARSSTC) Registration – To efficiently file sales tax returns in participating taxing jurisdictions in Alaska, you must register with the ARSSTC first. Note that once you meet the economic nexus criteria ($100,000 in annual gross sales), registration is required for remote sellers and marketplace facilitators.
- ARSSTC Portal Account Log-in Details – The primary way to file your Alaska sales tax return online is by logging onto your Alaska Remote Seller Sales Tax Commission Portal account. To access the site, ensure you have your log-in credentials ready (e.g., your username and password).NOTE: Using the ARSSTC Portal only simplifies the filing process for participating jurisdictions where you make remote sales. Some localities in Alaska may still not be a part of the ARSSTC code.Alaska jurisdictions that do not follow the ARSSTC code have their own filing procedures. This means they have their own separate sales tax forms that cannot be found on the ARSSTC’s online filing website and require direct registration with those specific municipalities.
- Total Sales – Gather your total revenue during the filing period. This includes all sales into Alaska, whether they’re taxable or not. Even if you currently have no sales records, the ARSSTC still requires you to file a “zero” return.
- Taxable Sales – Compile the total taxable sales your business made within the filing period for each participating jurisdiction
- Exempt Sales – Identify any sales made to tax-exempt entities or sales of exempt goods, as you will need to categorize these (e.g., government sales, resale) on the ARSSTC template.
- Bank Account and Routing Number – Select which bank account you want to use for paying the due taxes in your report. Prepare your bank details and routing number ahead of time for ACH Debit/e-check payments.
- Filing Frequency Schedule – The ARSSTC assigns a specific due date for every registered business. In Alaska, member jurisdictions follow a uniform filing schedule assigned by the ARSSTC. Generally, most businesses must file monthly.However, some may file quarterly or annually if requested and approved by the ARSSTC based on low sales volume. To find out your designated schedule, you can contact the ARSSTC for assistance.
Step-by-Step: How to File Alaska Sales Tax Online
In Alaska, filing sales tax online is made easier through the ARSSTC organization Step 1. Go to the state sales tax portal website – Alaska Remote Seller Sales Tax Commission Step 2. Enter your Account Credentials: Log in using your username and password. Check your shared email or phone number, and input the OTP when applicable. Step 3. Prepare your Ecommerce Sales Tax Data (e.g., Taxes Report from Shopify). Step 4. Download the sales tax form or the Excel template from the ARSSTC Portal.
Step 5. Fill in the Excel spreadsheet with sales for each district for the period.
Step 6. Upload the spreadsheet Excel file. Follow these instructions:
First, click on the link that says “Upload Excel Data Upload for Sales Tax”
Next, click “Choose File” and select the template you have filled out.
Step 7. Fill in all the required fields.
Step 8. After completing the fields, click the “Submit” button
Step 9. On the next page, it’s time to make a payment. Enter your bank details and then click “Pay”
Step 10. Keep a copy of the return and/or payment confirmation for your records. This serves as proof of successful submission.
Step 11. Save the confirmation in your preferred location for recordkeeping purposes. Keeping online records using Google Drive is a common option.
Helpful Tip: You can always click on “Save and Submit Later” to avoid losing your progress. This tip helps in case internet issues, website downtime, or other disruptions interrupt the filing process.
Due Dates
Member jurisdictions of the ARSSTC follow a uniform filing period. Generally, sales tax returns are due monthly.However, those who want to file quarterly or annually must apply for approval with the ARSSTC. Typically, annual filing is reserved for businesses whose sales were entirely tax-exempt or had extremely low volume over the prior 12 months.
Refer to the table below for guidance.| FREQUENCY | REPORTING PERIOD | DUE DATE |
| Monthly | Monthly | Due on the last day of the following month |
| Quarterly |
|
|
| Annual | January 1 – December 31 | January 31 |
Due Date Filing Extensions
The ARSSTC may allow due date filing extensions under specific circumstances. There must be a demonstrable, reasonable cause to justify the need for an extension, such as a documented technical failure of the filing portal or a natural disaster. If an extension is needed, you must request it from the ARSSTC by sending a written application at least five (5) business days before the original due date whenever possible. Your application must include your reasoning and attach any documents to support your request, such as screenshots of technical errors or official declarations of emergency. NOTE: Extensions are typically not granted for general accounting delays or staffing issues.Timely Filing Discount
Some states give businesses a discount for collecting, filing, and remitting sales tax on time. In Alaska, applicable discounts vary per locality. To find out which discounts apply to your sales tax return, consider the following options:- Check the “Calculated Discount” column in the ARSSTC Excel template – The portal is designed to automatically apply any vendor discounts allowed by member jurisdictions when you file on time.
- See your jurisdiction’s local code to see if it allows discounts – This is also often called a “vendor collection fee” or “timely filing credit”.
- Check or contact each local government in which your business has a physical presence – This is done as they may have different discount rules than the ARSSTC.
- Read your jurisdiction’s sales tax forms – These forms may contain information on applicable discounts.
Filing Amended Returns
If you wish to correct a previously submitted return, you can easily do so via the ARSSTC Portal. Follow these steps:- Step 1: Log in to your ARSSTC Portal account.
- Step 2: Find the “Amend Tax Form(s)” button at the bottom of the business center section. You will find the business center section at the top part of the “Your Remittance Account(s)” section.
- Step 3: Click on the return you wish to amend and begin adjusting the entered information. Note that you can generally only amend a specific jurisdiction once per period through the portal. Meanwhile, for subsequent changes, you must contact ARSSTC staff.
- Step 4: Prepare to provide a written justification within the portal’s “Reason for Amendment” field to request the approval of your amended return.
- Step 5: The ARSSTC may approve or reject your amended return and notify you via email. The ARSSTC may also inform you through other contact details you have provided.
Refunds
In case you overpaid your sales tax returns in Alaska, the ARSSTC allows you to process a refund request. However, you may only do so by amending your return first to establish the overpayment on your account. Once the authorities approve the amendment, the ARSSTC typically applies the overpaid amount as a credit toward your future tax liabilities. Note that you must file refund claims for errors in tax rates or exemptions within one (1) year of the original due date. To receive a cash refund instead of a credit, you may need to submit a formal “Remote Sales Tax Refund Form” to the Commission. If you overpaid taxes in a non-member jurisdiction of the ARSSTC, you must contact the local taxing authorities for a refund, as they each have their own separate forms and varying statutes of limitations.Filing Zero Returns in Alaska
After registering your business with the ARSSTC, you’re still required to file a return even if you have no sales tax to report. To do so, you only have to write “0” (zero) in the appropriate fields of your sales tax return.Other Filing Methods in Alaska
If you’re having difficulties filing your Alaska sales tax return online, you can try other options.- File with TaxHero – Let expert accountants in TaxHero prepare your sales tax returns for you. We’ll take everything off your hands so that you can spend your time more efficiently managing your business.
- File by Mail or Phone – Some localities in Alaska may allow you to file by mail or phone. If they are not a participating member of the ARSSTC, you must contact the local taxing officials for instructions.
- File in Person – As instructed by the ARSSTC, you must file directly with your local government if you aren’t a remote seller in Alaska. You may file in person by visiting the local offices to assist you with your return.