Current Rates · AK
Alaska Sales Tax Calculator
Alaska has no state sales tax, though some boroughs and municipalities levy local rates averaging 1.76% and reaching 5%. With no state levy, groceries and clothing carry no state sales tax.
Selected: Alaska (AK) — 0% state + 1.76% avg local
Final Price (with tax)
$101.76
- Base Amount
- $100.00
- State Tax (0%)
- $0.00
- Local Surtax (1.76%)
- $1.76
- Total Tax Amount
- $1.76
- Final Price
- $101.76
Combined rate: 1.76% (State 0% + Local 1.76%)
Alaska Tax Rules & Worked Examples
State Base Rate
0.00%
Avg Local Rate
1.76%
Combined Rate
1.76%
Alaska does not charge a statewide sales tax, so the base rate is 0%. There is no state portion added at the register. The only sales tax you may pay comes from local authorities, and only in the communities that choose to levy it.
With no state layer to stack on, the local component is the entire sales tax bill. Boroughs and municipalities in Alaska levy an average of 1.76% and up to 5%, which puts the maximum combined rate at 5%. Rates vary sharply by area, so some communities charge nothing while others charge the full 5%.
Alaska is one of the five NOMAD states — New Hampshire, Oregon, Montana, Alaska, and Delaware — that levy no statewide sales tax, so the base rate is 0%. Alaska is the exception inside NOMAD: boroughs and municipalities may still adopt local sales taxes averaging 1.76% and reaching 5%, so an address in a taxing community can carry a combined rate up to 5% while remote areas charge nothing.
To work out a rate by hand, add the 0% state rate to the local rate for your city or county and multiply the pre-tax price by that combined figure. The calculator above already loads Alaska's base rate and the 1.76% average local surtax, so entering an amount returns an exact breakdown — including a reverse mode that recovers the pre-tax price from a tax-inclusive total.
Exemption Status in Alaska
Groceries / Unprepared Food
Exempt
Unprepared food bought to be prepared at home is exempt from sales tax in Alaska, so a standard grocery run adds nothing at checkout.
Clothing & Footwear
Exempt
Clothing and footwear are exempt from sales tax in Alaska, covering everyday apparel, shoes, and accessories.
Prescription Drugs
Exempt
Prescription drugs are exempt from sales tax in every U.S. state and the District of Columbia, so they are never taxed in Alaska either. Over-the-counter medicine is generally taxable.
Worked Examples for Alaska
Standard Example: $100 Purchase in Alaska
A $100.00 pre-tax purchase carries the 0% state rate plus the 1.76% average local surtax — a combined 1.76% — broken out below.
| Base | $100.00 |
|---|---|
| State Surtax (0%) | $0.00 |
| Local Surtax (1.76%) | $1.76 |
| Total Tax | $1.76 |
| Total | $101.76 |
Reverse Example: $110 Receipt in Alaska
Reverse sales tax divides the tax-inclusive total by 1 + 1.76 ÷ 100 = 1.0176 — Pre-Tax = Total / (1 + Rate / 100) — to recover the pre-tax price hidden inside the receipt.
| Receipt Total (with tax) | $110.00 |
|---|---|
| Combined Rate (1.76%) | ÷ 1.0176 |
| Pre-Tax Price | $108.10 |
| Tax Paid | $1.90 |
Run the same math on any amount with the Reverse Tax tab in the calculator above, or add#reverseto this URL to open it directly in reverse mode.
Everyday Purchases & Receipt Rules in Alaska
Working through a real receipt in Alaska is straightforward. Start with the pre-tax subtotal of the items on the transaction, remove anything that is exempt — prescription drugs are never taxed, unprepared groceries bought to prepare at home come off the taxable base and clothing and footwear are removed as well — then multiply the taxable remainder by the combined rate of 1.76% and round the result to the nearest cent. The register adds that tax figure to the subtotal, so your receipt total equals the taxable base plus 1.76% tax. Coupons and manufacturer discounts usually reduce the taxable base before tax is applied, while shipping and service fees are only taxable in some states. If a line item on your receipt looks taxed that should not be, check whether Alaska treats it as prepared food, a service, or a specially classified good.
Not every charge on a receipt is sales tax. Alaska generally applies its tax to tangible personal property — clothing, electronics, furniture, appliances, and most goods — while services such as professional fees, insurance, and medical care usually fall outside the base, with any specifically taxed services listed in state law. Shipping and delivery charges are treated like the goods they carry in most cases, and returns, trade-ins, and gift cards are settled before tax is ever calculated. Whenever a purchase mixes taxable and exempt items, it is the taxable subtotal rather than the receipt total that gets multiplied by the 1.76% combined rate.
Because the local layer is set by address rather than by state law, the only way to know your exact rate is to check the street address of the store or delivery destination. The 0% state portion never changes, but the local portion can move from one block to the next — a county surtax, a city add-on, or a special district for transit or schools can each add a fraction of a percent. Use the calculator above to model any local rate: uncheck "Include Average Local Tax" and type the exact city or county rate printed on the seller's rate table, and the breakdown updates instantly without reloading the page.
Frequently Asked Questions
What is the sales tax rate in Alaska?
Alaska has no statewide sales tax — the state rate is 0%. Local boroughs and municipalities may add up to 5%, averaging 1.76%, so the typical combined rate is 1.76% and the ceiling is 5%.
Are groceries and clothing taxed in Alaska?
In Alaska, unprepared groceries are exempt and clothing and footwear are exempt. Unprepared food bought to be prepared at home is exempt from sales tax in Alaska, so a standard grocery run adds nothing at checkout. Clothing and footwear are exempt from sales tax in Alaska, covering everyday apparel, shoes, and accessories. Prescription drugs are exempt in all 50 states and the District of Columbia, so they never carry sales tax in Alaska either, while over-the-counter medicine is generally taxed at the standard rate. Prepared restaurant meals, candy, and soda can still be classified separately from staple food.
Does Alaska have local, county, or city sales taxes?
Alaska has no state sales tax, but local option taxes are the entire bill. Boroughs and municipalities may adopt their own rates, averaging 1.76% and topping out at 5%, so county and city lines — not state law — decide whether an address pays 1.76% or nothing at all.
How do online and out-of-state purchases work in Alaska?
Remote sales follow the same local rules: some boroughs and municipalities in Alaska extend their local taxes to deliveries, while areas without a local tax ship sales-tax-free. Always check the delivery address rather than assuming the state rate applies. When an out-of-state or online seller does not collect Alaska tax, the purchase is still taxable: owed as use tax at the same 1.76% combined rate and reported on the state's use tax return. Marketplace facilitators such as large online marketplaces normally collect it at checkout, and buyers who drive across a border to shop should check whether their home jurisdiction charges use tax on goods brought back.
How Sales Tax Works in the US
The United States has no federal sales tax. Instead, the charge is built in layers: the state legislature sets a base rate, and counties, cities, transit authorities, and special districts may each add a local surtax on top. Your combined rate is simply state plus local for the exact address of the sale, which is why two stores a few miles apart can charge different totals and statewide averages only tell part of the story.
Sourcing decides whose local rate applies.Destination-based sourcing taxes a sale at the buyer's ship-to address, the rule for most delivered and online orders. Origin-based sourcing taxes at the seller's physical location for many in-state sales in states such as California, Texas, Illinois, and Pennsylvania. Interstate sales from a seller without a physical presence are still generally taxed at the destination once nexus exists.
Nexus decides who collects.Nexus is the connection — physical or economic — that obliges a business to collect a state's sales tax. The Supreme Court's 2018 decision inSouth Dakota v. Wayfair ended the old physical-presence rule, and every state with a sales tax now uses an economic threshold, most commonly around $100,000 in sales or 200 separate transactions in the state during a 12-month period. Marketplace facilitators such as large online marketplaces collect on behalf of their third-party sellers, so small sellers often inherit compliance through the platform.
Mathematical Formulas
Standard Tax
Total Tax = Amount × (Combined Rate / 100)
Final Price = Amount + Total Tax. A $100.00 purchase at a 1.76% combined rate owes $100.00 × 1.76 ÷ 100 = $1.76 of tax, for a $101.76 total.
Reverse Tax
Pre-Tax = Total / (1 + Rate / 100)
Tax Paid = Total − Pre-Tax. A $110.00 receipt at a 1.76% combined rate divides by 1.0176 to recover a $108.10 pre-tax price and $1.90 of tax.
Out-of-State Buyer Guide
Sales tax and use tax are two sides of the same coin. Sales tax is collected by the seller at the point of sale; use tax is owed by the buyer on taxable items purchased without tax collected — typically from an out-of-state seller that has no obligation to collect. The rate matches the combined rate for the address where the item is used, and it is self-reported on most state income or use tax returns.
Cross-border shopping follows the same rule. Bringing a taxable purchase home from a lower-tax or no-tax jurisdiction — a NOMAD state such as Oregon or Delaware — does not erase the obligation in your home state, and marketplace facilitators now collect the destination rate at checkout for most online orders. When in doubt, verify the rate for the exact delivery address instead of relying on a statewide average.
For Alaska specifically: Remote sales follow the same local rules: some boroughs and municipalities in Alaska extend their local taxes to deliveries, while areas without a local tax ship sales-tax-free. Always check the delivery address rather than assuming the state rate applies.
Sales Tax Directory: All 50 States + DC
Compare every state and the District of Columbia. Base rates come from current state law; combined averages add county, city, and district surtaxes. Open any state's dedicated calculator for its exact rates, full exemptions, and worked examples.
Base rates are statewide minimums. Your street address determines the local add-on, so the combined rate at checkout may be higher than the average shown here.