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States Without Sales TaxAlaska, Delaware, Montana, New Hampshire, Oregon

What does this come to under the current IRS rules?

No statewide sales tax in five states, Alaska local sales tax on a sale, and the $100,000 Alaska remote seller threshold.

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Your figures
Example figuresIllustrative only. Type over them with your own.
Sales tax due
$50.00
Local tax on the sale
All results
MeasureResult
Statewide sales tax rate0%
Local rate applied5%
Sales tax due$50.00
Total with tax$1,050.00
Alaska sales counted toward the threshold$110,000
Economic nexus reached
Register with the Alaska Remote Seller Sales Tax Commission
Yes
How this was worked out
Work shownrecomputed as you type
Sales tax = sale x local rate (state rate is 0)
Alaska nexus when direct plus marketplace sales into Alaska are at least $100,000 in the previous or current calendar year

Illustrative arithmetic on the figures you enter. Check the result against your firm's methodology before relying on it.

The formulas

  • Sales tax = sale x local rate (state rate is 0)
  • Alaska nexus when direct plus marketplace sales into Alaska are at least $100,000 in the previous or current calendar year

How it works

Figures current as of November 2026.

Alaska, Delaware, Montana, New Hampshire and Oregon levy no statewide sales tax, so a sale into these states carries no state sales tax and a remote seller has no state sales tax to register for.

Alaska has no state sales tax, but many boroughs and cities levy their own. Local governments that join the Alaska Remote Seller Sales Tax Commission apply one Uniform Code to remote sellers: a remote seller or marketplace facilitator with at least $100,000 of gross sales into Alaska, statewide, in the previous or current calendar year must register through the Commission and collect the local tax of each member jurisdiction it delivers into. The 200-transaction test was removed effective January 1, 2025. Marketplace facilitators count all sales they facilitate, and a seller that also sells on its own site counts all of its sales together. Registration is due within 30 days of meeting the threshold.

Delaware has no sales tax; it taxes sellers through a gross receipts tax instead. Montana has no general sales tax; some resort areas levy a local resort tax. New Hampshire has no general sales tax; it levies a Meals and Rentals Tax on meals, rooms and car rentals. Oregon has no sales tax; it taxes businesses through the Corporate Activity Tax. None of these business taxes is collected from the buyer as sales tax.

Illustrative figures only. Check the result against your firm's methodology before relying on it.

Common questions

Which states have no statewide sales tax?

Alaska, Delaware, Montana, New Hampshire and Oregon.

Does a remote seller collect tax on sales into Alaska?

Yes, for member local governments of the Alaska Remote Seller Sales Tax Commission, once gross sales into Alaska are at least $100,000 in the previous or current calendar year.

Does the Alaska threshold count marketplace sales?

Yes. Direct sales and sales through marketplaces are added together.

Is there still a transaction test in Alaska?

No. The 200-transaction test was removed effective January 1, 2025.

Sources

Runs in your browser. The figures you type are not sent to CORAA or stored. Check the result against your firm's methodology before relying on it.

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