The Alaska Municipal League is committed to a responsible and responsive approach to implementation of online sales tax collection and remittance in Alaska. That means that our work thus far has focused on research that informs any next steps that municipalities choose to take, consistent with the interests of residents.
AML’s understanding of the Wayfair case is that while physical nexus is not necessary, collection of an online sales tax must not become burdensome to interstate commerce. The implications, again from our understanding, are that Alaska’s municipalities must work together toward a single-level, statewide administration of online sales tax collection and administration. In order to do this, the 105 taxing jurisdictions will agree to common definitions, map out caps and exemptions, and establish sales tax boundaries using GIS. All of this is necessary for responsible implementation. Separately, in cases where physical sales are codified, municipalities will need to change their tax codes to include remote sales.
The documents included here are drafts or final products that we’re currently working on, or are resources for members and the public.