3.16.035 Sales tax application.
Sales tax is applicable to both local sales and remote sales if delivery occurs within the city.
A. Local Sales. The seller has a physical presence in the city, under this chapter, that establishes one or more of the following and a point of delivery in the city. The seller:
1. Has an office, distribution or sales house, warehouse, storefront, or any other place of business within the boundaries of the city; or
2. Solicits business or receives orders through any employee, agent, salesman, or other representative within the boundaries of the city or engages in activities in the city that are significantly associated with the seller’s ability to establish or maintain a market for its products in the city; or
3. Provides services or holds inventory within the boundaries of the city; or
4. Rents, sells or leases property located within the boundaries of the city; or
5. Constructs, repairs, renovates, improves real property if the property is located within the boundaries of the city.
A seller that establishes a physical presence and point of delivery within the city in any calendar year will be deemed to have a physical presence within the city for the following calendar year.
B. Remote Sales. Remote seller or marketplace facilitator, without a physical presence in the city, that makes sales of products, rentals or provides services transferred electronically or delivered to a point of delivery located within the city shall be subject to the Alaska Uniform Remote Seller Sales Tax Code as provided in PMC 3.16.300. (Ord. 20-002 § 3, 2020; Ord. 12-012 § 4, 2012; Ord. 10-019 § 3, 2010)