The Alaska (AK) statewide sales tax rate is currently 0%. Individual municipalities have wide authority to set their own taxation rates, and sales tax can be as high as 7.5%.
Alaska sales tax is monitored on a monthly basis for proposed changes to the state sales tax rate and when tax rate changes will take effect.
Other, local-level tax rates in the state of Alaska are quite complex compared against local-level tax rates in other states. Alaska sales tax may be levied at the city/county/school/transportation and SPD (special purpose district) levels.
Alaska sales tax is one of the most difficult states to monitor and maintain as it has many levels of local and special purpose taxes, it allows municipalities to create their own taxing laws and to collect their own local taxes separate from the state. Maintaining accuracy for this state is demanding and time consuming.
The State of Alaska does not levy a sales tax; there are, however, several municipal governments that do.
How to Register
A business license is required for all entities engaging in business in the State of Alaska, but individual municipalities set rules regarding how to register.
Contact the Office of the State Assessor for municipal rates and rules.
How to File and Pay
In order to file your return, you must get the form from the municipality in which you conducted your business and owe the tax. In Alaska, it is possible for boroughs and cities within them to each levy sales tax.
For a current listing of municipalities and required forms and deadlines see the Division of Community and Regional Affairs database.
Each municipality sets its own filing deadlines. See individual municipalities for specific deadlines.