Who needs no state sales tax or personal income tax; local sales tax registration where the city or borough levies one in Alaska?

Issued by Your city or borough finance office; Alaska Department of Revenue, Tax Division (corporations only), at step 2 of 6 in the opening sequence: register for tax.

Every kind of business in Alaska

The Alaska table lists this for every kind of business.

More than a hundred cities and boroughs collect a general sales tax, each with its own registration, exemptions and filing schedule, and some add a bed, alcohol or tobacco tax, so ask the local finance office before the first sale. Alaska taxes corporate net income (AS 43.20); an LLC taxed as a partnership or a sole proprietorship files no state income tax return. There is no state employer withholding.

Checked Oct 21, 2026 against the agency’s page.

Step 2 of 6: Register for tax

  1. Set up the business
  2. Register for tax
  3. Approve the space
  4. Get the permits for your kind of business
  5. Alcohol permits
  6. Before the first hire

Issued by Your city or borough finance office; Alaska Department of Revenue, Tax Division (corporations only).

Sources and dates

Alaska Department of Revenue Tax Division; municipal sales tax codes (Title 29); Alaska Remote Seller Sales Tax Commission. Checked against the agency’s page on the date shown; cities add their own fees.

Questions about opening here.