The Alaska (AK) statewide sales tax rate is currently 0%. Some local jurisdictions impose local sales taxes, up to 7.5%. The average local rate is 1.43%. The average combined tax rate is 1.43%, ranking 46th-highest in the U.S.

In some of the cities and counties, local taxes apply to both intra-state and inter-state transactions.

Alaska Statutes give broad authority to municipalities to levy taxes on sales, rents and services provided within the municipality. State law also allows municipalities that levy a sales tax to levy a use tax, which is a tax levied on the storage, use, or consumption of goods in a municipality. The use tax must equal the sales tax rate and is levied only on buyers.