Checked against Alaska Department of Revenue, Tax Division pages: September 2026
The Alaska Department of Revenue says the State of Alaska currently does not have a sales and use tax.[1] The Alaska Department of Revenue says some local jurisdictions impose local sales taxes.[1]
Alaska at a glance
| Agency | Alaska Department of Revenue, Tax Division[1] |
|---|---|
| Statewide sales tax | None[1] |
| Local sales taxes | Some local jurisdictions levy sales taxes[1] |
How to get a resale certificate in Alaska
Alaska has no statewide sales tax, so there is no state sales tax on your wholesale purchases for a resale certificate to exempt.
What the Department of Revenue, Tax Division does publish for resellers:
- Alaska Statutes 29.45.650 to 29.45.710 authorize sales and use taxes at the municipal level; municipalities can grant other exemptions by local ordinance.[2]
- A general law municipality that levies a sales tax may also levy a use tax, at the same rate, on the storage, use or consumption of goods; it may only be levied on buyers.[2]
- Each year the Alaska Department of Commerce, Community and Economic Development publishes Alaska Taxable, which shows whether each community collects taxes and at what rates.[1]
Buying from suppliers in states with a sales tax
Each state sets its own resale-certificate rules, so a supplier shipping from another state follows that state's. Check the guide for the state your supplier ships from before your first order.
Filing your certificate on Closo Wholesale
If you also take delivery in a state that has a sales tax, file that state's certificate in your Closo Wholesale buyer account: Settings → Resale certificates. The account keeps one certificate per state, and each one shows its review status there.
This is general information, not tax advice. Tax rules change; confirm with the Department of Revenue, Tax Division before you rely on this page.
Comparing states? The resale certificate by state table puts the form, registration and multistate rules for all 50 side by side.
Sources
Every rule above comes from an official Alaska government page. We record the page and the date we read it:
- tax.alaska.gov/…/index.aspx · checked 2026-09-26
- www.commerce.alaska.gov/…/2024%20Alaska%20Taxable%20Report.pdf · checked 2026-09-26
