Alaska has no statewide sales tax and no state-issued resale certificate. To buy inventory tax-free in Alaska, you work with the individual city or borough where the purchase happens, or you register with the Alaska Remote Seller Sales Tax Commission (ARSSTC) if you sell across jurisdictions without a physical presence in them. In both cases, you present the exemption on the Multistate Tax Commission (MTC) Uniform Sales and Use Tax Resale Certificate when you buy.
More than 100 municipalities set their own sales tax rules, with current local rates running as high as 7.5%.1Department of Commerce, Community, and Economic Development. Alaska Sales Tax Information Each one controls its own exemption process, so a certificate issued in Juneau does not exempt you from tax in Fairbanks, and vice versa. If you buy inventory in several towns, you may need separate documentation from each.
Getting a Local Municipal Resale Certificate
This is the right path if you have a physical business location in a taxing municipality and buy your inventory locally. The steps are similar across jurisdictions, though the forms and fees differ.
Start by confirming the locality actually has a sales tax. Not every Alaska municipality charges one, and if yours doesn’t, there is nothing to exempt. Where tax does apply, you generally need to be a registered sales tax collector in that jurisdiction before any resale exemption will be issued. In Fairbanks, for example, that means holding a State of Alaska business license, a City of Fairbanks business license, and a City of Fairbanks Certificate of Registration.2City of Fairbanks. Sales Tax Registration
Once you’re registered, contact the local finance or tax department and request the resale exemption application. You’ll typically provide your legal business name, physical address, type of business activity, and Federal Employer Identification Number. Juneau issues its Resale of Goods Certificate only to businesses that are registered and current in filing and remitting sales tax, and the certificate must be renewed annually.3City and Borough of Juneau. Resale of Goods Certificate Application Renewal cycles vary elsewhere, so confirm with each municipality whether yours expires annually or on another schedule.
When You Need the ARSSTC Remote Reseller Certificate Instead
The Alaska Remote Seller Sales Tax Commission handles sales tax collection and exemptions for businesses that sell across Alaska without a physical presence in every taxing jurisdiction. If you order inventory that ships into a town where you have no storefront or office, the local finance department generally isn’t set up to issue you a certificate. The ARSSTC Remote Reseller Certificate of Exemption fills that gap and is valid in all ARSSTC member jurisdictions.4Alaska Remote Seller Sales Tax Commission. Business Sellers
To qualify, you must be a remote seller, meaning you conduct sales across Alaska without necessarily being located in the buyer’s jurisdiction.5Alaska Remote Seller Sales Tax Commission. Resale Exemption Certificate Guidance If you don’t conduct remote sales, you don’t qualify for this certificate and should pursue a local municipal one.
Remote sellers and marketplace facilitators who hit $100,000 in gross annual sales into Alaska must register with the ARSSTC within 30 days of crossing that threshold. A previous 200-transaction threshold was removed effective January 1, 2025.4Alaska Remote Seller Sales Tax Commission. Business Sellers Registration happens through the ARSSTC filing portal. Once you’re registered, you apply for the Remote Reseller Certificate of Exemption and use that certificate number on your purchase documentation.
Filling Out the MTC Uniform Resale Certificate
Whichever certificate number you hold, the document you actually hand to vendors is the MTC Uniform Sales and Use Tax Resale Certificate. The form is accepted in over 35 states and territories, though each state sets its own rules about which identification numbers must appear.6Multistate Tax Commission. Uniform Sales and Use Tax Resale Certificate – Multijurisdiction
For purchases within Alaska, the form must include your name, address, signature, and either your ARSSTC Remote Reseller Certificate of Exemption number or a resale certificate number issued by the local taxing jurisdiction.6Multistate Tax Commission. Uniform Sales and Use Tax Resale Certificate – Multijurisdiction Add a general description of the goods or taxable services you’re buying. Vendors who want to verify your exemption can call the ARSSTC at 907-790-5300.
Buying from an out-of-state vendor uses the same form. Some states expect the buyer to be registered as a sales tax collector in the state where the purchase happens; others accept a home-state registration number. Because Alaska has no statewide registration, you may need to list your ARSSTC number or local certificate number and explain the arrangement. Check with the vendor’s state ahead of time if you’re uncertain whether they’ll accept Alaska credentials.
Which Certificate Fits Your Situation
ARSSTC guidance breaks this down into three scenarios:5Alaska Remote Seller Sales Tax Commission. Resale Exemption Certificate Guidance
- Buying at a store or warehouse in a municipality where you’re physically located and registered: use your local resale certificate number on the MTC form.
- Ordering goods that ship into an ARSSTC member jurisdiction where you have no physical presence: register with the ARSSTC and use your Remote Reseller Certificate of Exemption number on the MTC form.
- Buying from a vendor outside Alaska: use the MTC form with whichever Alaska certificate number applies. Remote sellers use their ARSSTC number; businesses that operate only in one municipality use their local number.
If you both sell locally and conduct remote sales across Alaska, you may need both a local certificate and an ARSSTC certificate to cover every purchasing scenario.
Using the Exemption Without Creating a Tax Problem
Present your completed MTC certificate to the vendor at or before the time of purchase. The certificate tells the seller that you’re buying the goods exclusively for resale or for incorporation into something you’ll sell. It covers only the local sales tax that would otherwise apply to that transaction.
The common trap is using the exemption on items that end up in personal or internal business use rather than resale inventory. If you buy something tax-exempt and later take it off the shelf for your own use, you owe the applicable local sales tax on that item and have to remit it directly to the municipality. Local tax departments specifically look for this in audits.
Keep organized records of every tax-exempt purchase: copies of the certificates you provided, invoices, and descriptions of the goods. These records are your primary defense if a municipality audits your exempt transactions. Local authorities typically require retention for at least three years, and some jurisdictions require longer.
If You’re the Seller Accepting a Certificate
When a buyer hands you a resale certificate, verify it before skipping the sales tax charge. Confirm the documentation is complete, identifies the purchasing business correctly, and applies to the jurisdiction where your sale is happening. An ARSSTC certificate is valid only in ARSSTC member jurisdictions. A Juneau resale certificate is valid only for purchases in Juneau.
Keep a copy of the buyer’s exemption documentation with the transaction record, including the date of sale and a description of the goods sold. Retain these for the period your local taxing authority requires. If you fail to collect sales tax on a transaction and can’t produce valid exemption documentation during an audit, the municipality can hold you liable for the uncollected tax plus interest and penalties. Accepting certificates in good faith while keeping thorough records is your best protection.