The U.S.'s first local jurisdiction passes post-Wayfair legislation, making waves for others.
On Aug. 27, 2019, City Council leaders in Nome, AK approved Ordinance O-19-08-01, making the city the country’s first local jurisdiction to pass post-Wayfair legislation.
Effective Sept. 1, 2019, remote sellers and marketplace facilitators who make at least $100,000 in sales or 100 or more separate sales transactions into the state in the previous or current calendar year are required to collect and remit the city's sales and use tax. The law applies to gross revenue from sale(s) of property, digital products and/or services delivered into the state.
There is no statewide sales and use tax in Alaska; however, more than 100 local jurisdictions are allowed to impose sales taxes. Although numerous jurisdictions do impose these taxes, the state's two largest cities, Anchorage and Fairbanks, do not.
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