TITLE: Juneau Marketplace Sales Tax: What Changed on October 1, 2026
If you sell to customers in Juneau through an online marketplace, the way marketplace sales tax is administered changed on October 1, 2026. Marketplace facilitators that meet Alaska’s economic nexus threshold must handle covered Juneau sales through the Alaska Remote Seller Sales Tax Commission (ARSSTC), rather than registering and reporting those marketplace sales directly with the City and Borough of Juneau (CBJ).
For UK, EU, and other international sellers, the key point is to distinguish marketplace sales from sales through your own website. The change applies to marketplace facilitators. It does not remove your separate obligations for direct sales.
What changed on October 1, 2026
Under Juneau Ordinance 2026-22, passed by the Juneau Assembly on June 8, 2026, registration, reporting, and administration of qualifying marketplace facilitator sales tax moved from the CBJ Sales Tax Office to ARSSTC.
The new process applies to sales made on or after October 1, 2026, and should be reflected in reporting for Q4 2026. A marketplace facilitator with sellers making sales or rentals in Juneau must register, collect, report, and remit through ARSSTC if it meets the ARSSTC Uniform Code economic nexus threshold.
Facilitators already registered with CBJ for marketplace sales must close their local sales tax account and register with ARSSTC. Juneau says the change applies only to marketplace facilitators. It does not change filing requirements for other merchants.
Check whether the $100,000 Alaska threshold applies
ARSSTC’s threshold is based on statewide Alaska gross sales, not just Juneau sales. A remote seller or marketplace facilitator meets the threshold if gross sales of property, products, or services delivered into Alaska reach $100,000 in the current or previous calendar year.
The calculation includes sales regardless of destination within Alaska or whether the end buyer’s purchase is taxable. Since January 1, 2025, the previous 200-transaction threshold has been removed. That means a business with relatively few high-value orders can still meet the threshold.
For marketplace facilitators, the threshold calculation includes sales into Alaska from all marketplace sellers on the platform. Once a facilitator is required to collect, it must collect and remit for marketplace sellers’ Alaska sales, regardless of whether each individual seller meets the threshold.
For marketplace sellers, the rules depend on how you sell:
- All Alaska sales are through a marketplace facilitator: You generally do not register with ARSSTC solely because of those sales. You must submit a Marketplace Seller Affidavit.
- You sell through a marketplace and your own website: Count all Alaska sales, including marketplace sales, when checking the $100,000 threshold. If you meet it, register with ARSSTC and collect and remit tax on your non-marketplace Alaska sales. The facilitator reports marketplace sales.
- You are the marketplace facilitator: Check the platform’s combined Alaska sales and follow ARSSTC’s registration and filing requirements if the threshold is met.
Use the current guidance on the ARSSTC business and seller page to confirm which responsibilities apply to your role.
Take these steps for Q4 2026
If you sell to Alaska customers, review your records now. A clear sales-channel breakdown will help you apply the new process correctly and avoid gaps in your Q4 reporting.
- Separate marketplace and direct sales. Reconcile sales through Amazon, eBay, Etsy, or another marketplace against sales through Shopify or your own website. This helps you identify which party reports each transaction.
- Recalculate your Alaska threshold. Review gross sales into Alaska for both the current and previous calendar year. Include marketplace sales when testing a seller’s threshold, even though the marketplace facilitator reports those transactions.
- Check your platform’s transition. If you operate a marketplace, verify that your ARSSTC registration and reporting arrangements cover qualifying Juneau sales from October 1 onward.
- Register within 30 days if required. ARSSTC says sellers and facilitators that meet the threshold must register within 30 days through its filing portal.
- Submit the marketplace seller affidavit if applicable. If all your Alaska sales are through a facilitator, follow ARSSTC’s instructions for submitting the affidavit. If you have an existing CBJ account, confirm with CBJ whether it should remain open or be closed; do not assume the facilitator’s transition automatically closes your separate account.
- Keep filing and retain records. ARSSTC requires monthly filing unless another arrangement is made. File even when no tax was collected, submit and pay electronically, and keep sales and exemption records for three years.
ARSSTC provides one registration and filing system for its member jurisdictions. Its filing template is available through the portal and should be downloaded each month. For Alaska address taxability, use the official Alaska tax map; ARSSTC warns that ZIP+4 is not accurate for determining Alaska taxability.
Know what did not change
This is an administrative change for marketplace facilitator sales in Juneau. It does not mean that every international seller must register with ARSSTC, and it does not transfer all direct-sales obligations to a marketplace.
If you sell through your own website, you remain responsible for your non-marketplace sales when you meet the threshold. If all your Alaska sales are made through a facilitator, the facilitator generally handles collection and remittance for those marketplace transactions, while you submit the required seller affidavit.
Physical presence is a separate issue. ARSSTC says not to include physical-presence sales when calculating the remote-sales economic threshold. Examples include an office, warehouse, storefront, inventory, sales agent, or rented equipment in Alaska. Physical-presence sales are handled directly with the relevant jurisdiction, rather than through ARSSTC’s remote-sales system. If you use an Alaska-based third-party logistics provider or hold inventory in the state, review the facts and confirm the local requirements.
Keep your US sales records organized
For international sellers, marketplace statements alone may not provide a complete picture of Alaska activity. Maintain records that show the channel, destination, gross sales, tax collected, refunds, and any exemption documentation. Reconcile those records with your store and payment reports so your threshold calculation and filings are supported.
For a broader overview of US sales tax responsibilities, read our guide to USA tax obligations for e-commerce sellers. Sterlinx Global supports ongoing compliance operations, including bookkeeping and tax filing processes for international businesses.
Frequently asked questions
Does Juneau’s change apply to every seller?
No. The change transfers administration for qualifying marketplace facilitator sales from CBJ to ARSSTC. Juneau says other merchants’ filing requirements are unchanged.
Is the threshold based on Juneau sales only?
No. The ARSSTC threshold is based on gross sales delivered into Alaska statewide, reaching $100,000 in the current or previous calendar year. The 200-transaction threshold was removed effective January 1, 2025.
Do marketplace sales count toward my threshold?
Yes. When testing a seller’s threshold, include all Alaska sales, including marketplace sales, even though the facilitator reports those transactions.
How do I register and file?
Sellers and facilitators that meet the threshold must register within 30 days through ARSSTC’s filing portal. ARSSTC requires monthly filing unless another arrangement is made, and records should be kept for three years.