Resale certificate · Alaska

Resale Certificates in Alaska: No State Sales Tax

The short answer. Alaska has no state sales tax, so there is no Alaska certificate for buying tax free inside Alaska. Some local jurisdictions in Alaska levy a general sales tax. Below are the states that accept a resale certificate from a buyer not registered in them; each state's page sets out its terms.

Resale Certificates in Alaska at a Glance

State sales tax	None
State resale certificate	None for buying inside the state
Local sales tax	Yes, a general local sales tax in some places
Local certificate	Remote Reseller Sales Tax Exemption Certificate

Read from the government sources listed at the foot of this page, last checked September 29, 2026. See the sources.

Local Taxes in Alaska

Alaska has no state sales tax, but some local jurisdictions there levy a general sales tax.

In Alaska, sales taxes are levied by cities and boroughs rather than by the state. A business with a location in a taxing community uses that community's own resale certificate. A remote reseller with no physical presence in the community can apply to the Alaska Remote Seller Sales Tax Commission (ARSSTC) for a Remote Reseller Exemption Certificate, which is valid through December 31 of the year it is issued and must be renewed each year.

Local certificate: Remote Reseller Sales Tax Exemption Certificate.

Buying for Resale From Suppliers in Other States

Of the 45 states with a state sales tax or similar tax we verified, 14 accept a registration number issued by another state, 4 accept a written statement from a buyer not registered there and 26 depend on circumstances, set out on each state's page. 1 requires its own registration. In 13 of the 18 that accept another state's number or a statement, that route is limited to buyers located outside the state.

A business in a state with no sales tax usually has no sales tax number to give; check whether the state you buy in accepts a federal EIN or a statement instead.

Each state's page sets out its terms, so read it before you give a certificate there.

States that accept a registration number issued by another state

States where it depends on circumstances

States that accept a written statement from a buyer not registered there

Worth Knowing in Alaska

The ARSSTC certificate covers only communities that have joined the Commission. Sellers into member communities must keep records of exempt sales for three years, according to the ARSSTC.

More for Alaska Businesses

Sales tax nexus checker, to see where your sales may require you to register.
Alaska LLC guide, for forming and running an LLC in the state.
LLC guide for eBay sellers in Alaska, for selling through a marketplace.

Frequently Asked Questions

: Alaska has no state sales tax, so there is no Alaska certificate for buying tax free inside Alaska. Some local jurisdictions in Alaska levy a general sales tax.
: Of the 45 states with a state sales tax or similar tax we verified, 14 accept a registration number issued by another state, 4 accept a written statement from a buyer not registered there and 26 depend on circumstances, set out on each state's page. 1 requires its own registration. In 13 of the 18 that accept another state's number or a statement, that route is limited to buyers located outside the state. A business in a state with no sales tax usually has no sales tax number to give; check whether the state you buy in accepts a federal EIN or a statement instead.

This guide is general information, not legal or tax advice, and reading it does not create an attorney-client relationship. It reports what each state's tax agency, or the multistate bodies' published notes, say about the certificate a buyer gives a supplier when it buys goods for resale, with the sources this page cites. It cannot tell you whether your own purchase qualifies: that turns on what you buy, whether you resell it, and where you are registered, and a certificate given for a purchase that does not qualify can leave the buyer owing the tax. Confirm your own position with the tax agency named on this page, and with the tax agency of the state you buy in, before you give or accept one.

Sources

Each entry below is a document recorded in our verified Alaska sources, and each entry says what the document is. Some statutory text is read from an accurate mirror rather than from the state's own host, and those say so.

commerce.alaska.gov/web/Portals/4/pub/OSA/2024%20Alaska%20Taxable%20Report.pdfAlaska Taxable 2024, Office of the State Assessor, Division of Community and Regional Affairs
arsstc.org/wp-content/uploads/2021/05/ARSSTC-Seller-Remote-Resale-Certificate-Application-fillable.pdfARSSTC Remote Reseller Sales Tax Exemption Certificate Application
arsstc.org/faqs-for-sellers/ARSSTC FAQs for Sellers
arsstc.org/business-sellers/ARSSTC Business/Sellers
arsstc.org/wp-content/uploads/2022/09/Resale-Exemption-Certificate-Guidance.pdfARSSTC Resale Transaction Scenarios
mtc.gov/wp-content/uploads/2023/01/Unif-Resale-Cert-revised-10-14-22.pdfMTC Uniform Sales & Use Tax Resale Certificate, Multijurisdiction (rev. 10/14/2022)

More for Alaska LLCs

Start and set up

Taxes, money and growth

Stay compliant

Operate in other states

Compare structures

By owner type

By profession

Edmond Hui · Founder, MyStateLLC

Edmond Hui is a software engineer and serial entrepreneur based in New York who has founded multiple online businesses across e-commerce, media, and information publishing. Before transitioning into tech, he spent years as a commercial real estate professional closing deals totaling over 100,000 square feet, giving him firsthand experience with business formation and entity structuring. He built MyStateLLC to provide the free, state-specific LLC guidance he wished existed when forming his own companies.