Alaska Digital Goods Taxability

The following is directly from the Alaska Municipal Sales Tax Program Quarterly News.

“All digital goods and services delivered into ARSSTC jurisdictions should be assessed sales tax (following tax-exempt rules for entities). Digital goods and services include the categories listed below. The ARSSTC has clarification regarding digital goods which can be found here: 2021.03 Digital Goods and Services. The interpretation states that if a product or service is transferred electronically, the buyer’s billing address is to be used as the point of delivery to determine the appropriate sales tax rate.

▪ Software downloads

▪ Specified digital products

▪ Access to cloud-based software (SaaS)

▪ Streaming services

▪ Subscription-based access to the above

▪ Other online or digital services”

- From Alaska

You can read the entire news update here