Posts tagged local jurisdictions
NOMAD - No More Alaska Introduces Economic Nexus for Sales Tax
NOMAD - No More Alaska Introduces Economic Nexus for Sales Tax

By: Michael J. Fleming, CMI

Many of us in the state and local tax world are taught very early in our careers an acronym to help remember the five states that do not have a state-level general sales tax. The acronym is NOMAD and the states are New Hampshire, Oregon, Montana, Alaska, and Delaware. It is important to use the precise term “state-level general sales tax” because each of these states does have sales and use tax and/or similar taxes imposed on either specific business types or in local jurisdictions. For example, while Alaska has no sales and use tax at the state level, local jurisdictions are allowed to impose sales and use tax. There are currently 106 municipalities and boroughs that impose a tax.

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Michael FlemingNOMAD, alaska, state level, local jurisdictions, physical presence, economic nexus
Alaska - The New Sales Tax Frontier
Alaska - The New Sales Tax Frontier

By: Krista Sleeper

“To the lover of wilderness, Alaska is one of most wonderful countries in the world” - John Muir

To those of us in the lower 48 states, Alaska is a state shrouded in a lot of mystery. Their sales tax situation is no different. Alaska is one of those states we can all rattle off as being one of the NOMAD states which have no state-level sales tax.

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Michael Flemingalaska, local jurisdictions, Wayfair, interstate, AML, alaska municipal league