Sales Tax Information

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NOTICE: SALE TAX CODE CHANGES

Ordinance Serial 21-13 was passed June 14, 2021, amending WMC 5.16 Sales Tax to create certain uniform provisions for the collection and remittance of sales tax in alignment with the Alaska Uniform Remote Seller Sales Tax Code pursuant to WMC5.16.225, Alaska Uniform Remote Seller Sales Tax Code adopted by reference.

Letter to businesses regarding changes

Highlights of Sales Tax Code Changes

Sourcing of Sales Tax - Point of Delivery (Taxation)

The Point of Delivery of a sale, service or rental means the location at which property or a product is delivered, or service rendered when:

1. The product is not received or paid for by the purchaser at a business location of a seller in the city, the sale is considered delivered to the location where receipt by the purchaser (or the purchaser’s recipient, designated as such by the purchaser) occurs, including the location indicated by instructions for delivery as supplied by the purchaser (or recipient) and as known to the seller;

2. The product is received or paid for by a purchaser who is physically present at a business location in the city, the sale is considered to have been made in the city where the purchaser is present even if delivery of the product takes place in another taxing jurisdiction. Such sales are reported, and tax remitted directly to the city;

3. The service is not received by the purchaser at a business location of a seller, the service is considered delivered to the location where the purchaser receives the service;

4. Products or services are transferred electronically, or other sales where the delivery address for the purchaser is unknown, the point of delivery shall be to the billing address of the buyer.

Flow Chart for Sales Tax Sourcing (Sales & Services)

Sourcing Examples

Upcoming Sales Tax Class Information

Business Information Pamphlets by Industry

What is the Alaska Remote Sellers Sales Tax Commission?

On June 21, 2018 the U.S. Supreme Court ruled in South Dakota v. Wayfair that businesses selling items or services into other states with more than 200 transactions or $100,000 in-state sales can mandate that businesses without a physical presence in a state be required to collect and remit taxes on transactions in the state. The court’s decision acknowledged the unfair advantage over local retailers who were required to collect sales tax and the erosion of sales tax revenues necessary to support local services. Importantly, the decision also ruled that the collection of sales taxes could not place an undue burden on the seller.

Moving Forward in Alaska After Wayfair

As a result of this ruling, many states around the country modified laws requiring remote sellers with significant sales in their state to comply with their sales tax requirements. The State of Alaska does not levy a statewide sales tax, but local municipalities may. Many of Alaska’s municipalities have joined the Alaska Remote Seller Sales Tax Commission (ARSSTC) to facilitate, through adoption of the Remote Sellers Sales Tax Code, a single-level statewide sales tax administration for remote sellers to register, obtain tax rate and exemption requirements, and remit sales tax to the participating municipalities. As the single-level administrator, the ARSSTC will also collect and administer remote sales tax for other taxing jurisdictions throughout the State of Alaska forming a single-level sales tax administrator ensures remote sellers the ability to collect and remit sales tax without undue burden.

Why was the Alaska Remote Sellers Sales Tax Code Adopted?

CURRENT SALES TAX RATE IS 2.5%

Sales Tax

The City of Wasilla collects a 2.5% sales tax on all sales, services and rentals within the City unless exempt by WMC 5.16.050 (see the Sales Tax Exemption page for information about exemptions).

Sales Tax is collected on the first $500.00 of a sale creating a $12.50 tax cap per transaction. Sales tax is remitted monthly by the seller on tax return forms provided by the City. The due date is the last calendar day of the month. Payments made online must be processed before 11:59pm on the last day of the month following the reporting and may be paid with either an E-Check (free) or with a credit or debit card (3% convenience fee) . Payments made in person, by mail or the drop box must be received in our office prior to the due date, regardless of business hours, weekends and holidays. Postmarks are not considered on time. In person payments may be made with cash, check or money order. Credit and debit cards are not accepted at the counter, however; a computer is available in the Finance Department to make a payment online with your card.

Sales Tax Forms

File your tax online!

Sales Tax Return - 2.5% Current Tax Rate (For periods filed December 1, 2019 and later)

Tax Return Instructions - 2.5%

Amended Sales Tax Return 2.5% To amend prior sales tax periods for up to one year from the original due date.
(Use this form for amended periods December 1, 2019 and later)

Sales Tax Remittance Schedule

Request to Waive Sales Tax Penalty

Change of Address

Account Closure Form

Frequently Asked Questions

City Boundary Map

Sales Tax Rate Table/Chart

Sales Tax Protest Form

Sales Tax Calculator

Additional Sales Tax Information

The City of Wasilla conducts random reviews of businesses to check the correctness of both the City's and the business's records. The following brochures provide information to help businesses understand and properly report sales tax information to the City and the process during a review of their accounting records.

Helpful Sales Tax Tips for New Businesses

What to Expect During a Sale Tax Audit

Contact us:

City of Wasilla
Department of Finance
290 E. Herning Avenue
Wasilla, AK 99654
Phone: 907.373.9080          Office hours:
Fax: 907.373.9085              Monday - Friday, 8 a.m. to 5 p.m.
Email: salestax@cityofwasilla.gov

Staff: