Alaska is a tax-free state and doesn’t have sales tax.
Despite this, the state of Alaska has municipalities that collect sales tax. You should contact your local municipal government for information about the rules and forms of sales tax collection. Information about this can be obtained from the Research and Analysis Division of the Division of Community and Regional Affairs.
Alaska state laws allow cities and counties to make their own sales tax ordinances and determine what is taxable. In turn, there are very few non-taxable items under Alaska state law. For information on what is not taxable, you must contact the municipality directly, as exemptions may vary from county to county.
In Alaska, a sales tax cannot be authorized unless it is approved by a majority of the voters. Alaska holds a sales tax approval election for this purpose. The limitation on the maximum amount a municipality in Alaska could levy as a sales tax has been removed. State law also allows municipalities to levy a use tax, which is a tax levied on the storage, use, or consumption of goods in the municipality.