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The Department of Commerce, Community, and Economic Development offices are closed to the public at this time. We are still open for business and encourage you to contact us via phone or email.

Local Government Resource Desk

Taxation & Assessment

Sales Tax

Introduction

At present, the State of Alaska does not levy a sales tax. There are, however, several municipal governments that do. The state constitution and other state law give very broad authority to cities and boroughs regarding sales tax; however, a sales tax is not authorized unless an election is held on the question and it is approved by a majority of the voters.

There are very few non-taxable items (exemptions) required by state law. This allows a municipality a lot of power to decide what is and is not taxable. State law also allows municipalities that levy a sales tax to levy a use tax, which is a tax levied on the storage, use, or consumption of goods in a municipality.

Narrative Frequently Asked Questions Applicable Laws and Regulations

Revised 7/1/13