Alaska remote seller sales tax registration for SaaS companies
Remote sellers must register with the Alaska Remote Seller Sales Tax Commission (ARSSTC) within 30 days of reaching $100,000 in statewide gross sales into the state in the current or previous year. All sales count toward that figure regardless of whether they are taxable, including an out-of-state seller's sales through a marketplace facilitator. The former 200-transaction threshold was removed from 1 January 2025. That differs from the South Dakota law the Supreme Court upheld in Wayfair in 2018, which applied to sellers delivering more than $100,000 of goods or services or making 200 or more separate transactions. For a SaaS business with many small subscriptions, only revenue now decides when registration is due. The billing system should be able to report gross sales into the state by year at any time, which means a reliable customer address on every subscription.





