Alaska has no state sales tax, but municipalities that are members of the Alaska Remote Seller Sales Tax Commission (ARSSTC) require remote sellers and marketplace facilitators to collect their local sales taxes. From 1 January 2025 the test is statewide gross sales of property, products or services delivered in Alaska, including sales made through the seller's marketplace facilitator, that meet or exceed $100,000 (as at 1 October 2026). The former 200-transaction test was repealed from 1 January 2025 by amendment of the Alaska Remote Seller Sales Tax Code adopted in July 2024.
The graph holds this control, the 0 it maps to, and the evidence behind each claim, over MCP and REST.