Alaska Resale Certificate
Rules, Form & Expiration

Accepted form: MTC uniform certificate with your ARSSTC number, or your city or borough's certificate. Agency: Alaska Remote Seller Sales Tax Commission.

What an Alaska resale certificate has to say, who can sign one, how long it lasts, and how to produce a signed copy for every vendor in minutes.

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Alaska resale certificate rules

Certificate form: No prescribed form; MTC uniform certificate with your ARSSTC number, or your city or borough's certificate. Rules set by the Alaska Remote Seller Sales Tax Commission. Our generator produces the MTC uniform certificate.
Issued by: ARSSTC; The Alaska Remote Seller Sales Tax Commission issues it to registered businesses. The buyer gives a copy to each supplier. Local businesses get theirs from their city or borough.
Registration number: ARSSTC Remote Reseller Certificate of Exemption number, or the local jurisdiction's resale certificate number; It appears on the buyer's ARSSTC remote seller registration (remote sellers) or local municipal sales tax registration (local businesses).
MTC uniform certificate: Accepted; The Multistate Tax Commission uniform certificate can be used for purchases here.
Streamlined (SST) certificate: Not accepted; Sellers in Alaska should not take the Streamlined Sales Tax exemption certificate as a resale certificate.
Out-of-state buyers: ARSSTC or local number required; Buyers usually need an ARSSTC or local sales tax registration to buy tax-free here.
Blanket certificates: Allowed; One certificate can cover an ongoing series of purchases from the same vendor.
Expiration: Expires December 31 each year; The ARSSTC Remote Reseller Certificate of Exemption expires at the end of the calendar year in which it is issued. The buyer must renew it each year and may reapply in December for the next year. Local certificates follow each municipality's own rules.

Alaska rules in plain English

Alaska has no state sales tax, but many cities and boroughs do. Which certificate you need depends on where your business is. If your business is located in a taxing city or borough, apply to that local government for its resale exemption certificate and give that certificate or number to your supplier. If you sell into Alaska without a physical presence in the taxing area, the Alaska Remote Seller Sales Tax Commission (ARSSTC) handles it. Register with the ARSSTC and apply for a Remote Reseller Certificate of Exemption. Then fill out the Multistate Tax Commission's Uniform Sales & Use Tax Resale Certificate and enter your ARSSTC number next to AK. The certificate must show your name, address and signature, and should describe what you are buying. The ARSSTC certificate expires on December 31 of the year it is issued, so you must renew it every year. Your supplier keeps the certificate on file to support the exempt sale. Under the ARSSTC Code, misuse of an exemption card carries a $50 penalty per incident, and false information on a certificate application carries a $500 penalty. If you use tax-free goods yourself, you must pay the tax to the ARSSTC.

Sources: Alaska resale certificate guidance · ARSSTC remote reseller application

More Alaska facts

Alaska has no state sales tax; sales tax is levied by cities and boroughs. The ARSSTC member list (as of August 2026) has about 85 member jurisdictions. The Municipality of Anchorage has no retail sales tax and issues no exemption certificates. Source
An Alaska business in a non-taxing area that sells remotely across Alaska should register with the ARSSTC and get a remote reseller certificate to buy for resale. If it does not make remote sales, it does not qualify for the ARSSTC certificate and cannot use the MTC form for Alaska. Source
Local resale exemption applications go directly to the city or borough, not to the ARSSTC. The ARSSTC Exemption Certificate Directory lists each jurisdiction's forms and contacts (for example Juneau, Bethel and Palmer issue resale exemptions). Source
The ARSSTC remote reseller application requires an active ARSSTC account number and certifies that goods or services bought tax-free will be resold or directly integrated into what the business sells. Source
The Alaska Remote Seller Sales Tax Code was last amended in July 2024, effective January 1, 2025. Source

What an Alaska resale certificate must include

The buyer's legal name, business address, and ARSSTC Remote Reseller Certificate of Exemption number, or the local jurisdiction's resale certificate number.
The seller's name and address.
A description of the property being purchased for resale.
A statement that the items will be resold in the ordinary course of business, signed and dated by the buyer.

Using your Alaska certificate

Confirm the purchase is genuinely for resale. Using a certificate for supplies or equipment you consume is the most common audit finding.
Give the vendor the signed certificate before or at the time of the sale; a certificate produced after the fact is often rejected.
Issue one blanket certificate per vendor and keep a copy for your records.
Expiration: Expires December 31 each year. Reissue the certificate whenever your permit number, name, or address changes.

Unlimited signed Alaska resale certificates

Enter your business once, add each vendor, and download a signed Alaska certificate on the MTC uniform form. One flat yearly price covers every state where you buy inventory.

Start generating certificates Need an ARSSTC or local sales tax registration first?

Alaska resale certificate FAQ

What form do I use for an Alaska resale certificate?

MTC uniform certificate with your ARSSTC number, or your city or borough's certificate. The rules come from the Alaska Remote Seller Sales Tax Commission. Our generator produces the MTC uniform certificate. You get a signed PDF with your business, permit, and purchase details.

Does Alaska accept the MTC uniform resale certificate?

Yes. Alaska accepts the Multistate Tax Commission's Uniform Sales and Use Tax Certificate, which is convenient when you buy from vendors in several states.

Can an out-of-state business use a resale certificate in Alaska?

Generally not. A non-Alaska business being charged Alaska local tax on deliveries into a taxing jurisdiction should register with the ARSSTC as a remote seller, regardless of the economic nexus threshold, and use its ARSSTC Remote Reseller certificate number. A home-state registration number alone is not named as acceptable.

Can I give a vendor one blanket resale certificate in Alaska?

Yes. A blanket certificate in Alaska covers every qualifying purchase from that vendor going forward.

How long is an Alaska resale certificate valid?

The ARSSTC Remote Reseller Certificate of Exemption expires at the end of the calendar year in which it is issued. The buyer must renew it each year and may reapply in December for the next year. Local certificates follow each municipality's own rules.

What happens if I misuse an Alaska resale certificate?

Misuse of an exemption card is a violation with a penalty of $50 per incident. Knowingly or negligently giving false information when applying for a certificate of exemption carries a $500 penalty. If a member jurisdiction's own code sets a different penalty, that penalty applies. A buyer that uses or consumes goods bought tax-free must pay the tax directly to the ARSSTC.

When can an Alaska seller rely on a resale certificate?

No express good-faith safe harbor was found in the ARSSTC Code. The seller must request the certificate for every tax-exempt sale or hold it on file, keep documentation of every exempt sale for three years, and produce it to the ARSSTC on request. Exemption claims without documentation may be invalidated, and exemptions are narrowly construed against the claimant. The buyer is responsible for keeping its certificate current.

Nearby states

This page summarizes Alaska resale certificate rules for general information and is not tax advice. Confirm current requirements with the Alaska Remote Seller Sales Tax Commission, your city or borough, or your tax adviser. State rules last checked October 1, 2026.

Alaska Resale Certificate Rules, Form & Expiration