To get an Alaska resale certificate, you apply through the city or borough where you buy goods, or you register with the Alaska Remote Seller Sales Tax Commission (ARSSTC) if you purchase for resale remotely across jurisdictions. Alaska has no statewide sales tax and no single state-issued resale certificate, so exemption authority sits with more than 100 local municipalities and, for remote transactions, with the ARSSTC.
Why There Is No Single Statewide Certificate
Alaska is one of a handful of states with no statewide sales or use tax. The Alaska Constitution gives cities and boroughs broad authority to enact their own sales tax ordinances, decide what gets taxed, and determine which transactions qualify for exemption.1Department of Commerce, Community, and Economic Development. Alaska Sales Tax Information A statutory cap on local rates that once existed has been removed, and current local rates run as high as 7.5%.
Because of that structure, the form you file, the fee you pay, the renewal cycle, and the eligibility rules differ from town to town. A certificate issued by Juneau does not exempt you from sales tax in Fairbanks. If you buy inventory in more than one taxing jurisdiction, you may need separate documentation from each.
Getting a Local Municipal Resale Certificate
The most direct path is through the municipality where you physically make purchases. The process usually looks like this:
- Confirm the jurisdiction taxes sales. Not every Alaska municipality charges sales tax. Check first whether the city or borough where you buy actually imposes one.
- Register locally as a business and sales tax collector. Most municipalities require a local business license and a sales tax registration before they will issue any resale exemption. In Fairbanks, 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
- Apply through the local finance or tax department. Request the resale exemption application. You will typically provide your business’s legal name, physical address, type of business activity, and Federal Employer Identification Number.
- Stay current on your filings. Juneau, for example, issues its Resale of Goods Certificate only to businesses that are registered and current in filing and remitting sales tax, and requires annual renewal.3City and Borough of Juneau. Resale of Goods Certificate Application
Application fees tend to be modest. Renewal timelines vary, so ask the municipality whether your certificate expires annually or on a different schedule.
Getting the ARSSTC Remote Reseller Certificate
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 goods for resale that ship into a municipality where you have no storefront or office, you generally cannot walk into that town’s finance department for a local resale certificate. The ARSSTC certificate covers that gap.4Alaska Remote Seller Sales Tax Commission. Business Sellers
The ARSSTC Remote Reseller Certificate of Exemption is valid in all ARSSTC member jurisdictions and lets you avoid paying local sales tax on goods you purchase strictly for resale. 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, this certificate is not the right one and you should pursue a local municipal certificate instead.
Remote sellers and marketplace facilitators who meet the statewide threshold of $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 the MTC Uniform Resale Certificate when buying inventory.
Using the MTC Uniform Resale Certificate
The Multistate Tax Commission’s Uniform Sales and Use Tax Resale Certificate is the standard form Alaska businesses use to claim a resale exemption, whether the vendor is inside or outside the state. The form is accepted in over 35 states and territories, and each state has its own rules about the identification numbers it requires.6Multistate Tax Commission. Uniform Sales and Use Tax Resale Certificate – Multijurisdiction
For purchases within Alaska, the MTC certificate 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 Include a general description of the goods or taxable services being purchased. Vendors can verify your claim by calling the ARSSTC at 907-790-5300.
Buying from an out-of-state vendor uses the same MTC form. Some states require the buyer to be registered as a sales tax collector where the purchase happens; others accept a registration number from your home state. Because Alaska has no statewide sales tax registration, you may need to enter your ARSSTC number or local municipal certificate number and explain the situation. If you are unsure whether the vendor’s state will accept your Alaska credentials, ask the vendor before the sale.
Which Certificate Fits Your Situation
ARSSTC guidance sorts businesses into three scenarios:5Alaska Remote Seller Sales Tax Commission. Resale Exemption Certificate Guidance
- Local brick-and-mortar purchases. If you buy goods for resale at a store or warehouse in a municipality where you are physically located and registered, put your local resale certificate number on the MTC form.
- Remote purchases within Alaska. If you order goods for resale 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.
- Out-of-state purchases. Use the MTC form with whichever Alaska certificate number fits. If you are registered with the ARSSTC as a remote seller, use that number; if you operate only within one municipality, use your local number.
Businesses that both sell locally and conduct remote sales across Alaska may end up needing both a local certificate and an ARSSTC certificate to cover every purchasing scenario.
Using the Exemption Correctly
Present your completed exemption documentation to the vendor before or at the time of purchase. The certificate tells the seller you are buying the goods exclusively for resale or for incorporation into a product you will sell. The exemption applies only to the local sales tax that would otherwise be due on that transaction.
Trouble comes from using the certificate for items that end up in personal use or internal business consumption rather than resale inventory. If you buy something tax-exempt and later pull it off the shelf for your own use, you owe the applicable local sales tax on that item and must remit it directly to the municipality. Local tax departments look for this specifically 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 during an audit. Local authorities typically require you to retain them for at least three years, though some jurisdictions require longer.