(a) In order to prevent evasion of the sales tax and to aid in its administration, it is presumed that all sales and services by a person or entity engaging in business are subject to the sales tax.

(b) The application of the tax to be collected under this Code shall be broadly construed and shall favor inclusion rather than exclusion.

(c) Exemptions from the tax to be collected under this Code shall be narrowly construed against the claimant and allowed only when such exemption clearly falls within an exemption defined in the member jurisdiction’s code.

(d) The scope of this Code shall apply to remote sellers or marketplace facilitators, delivering products or services into member municipalities adopting this Code, within the State of Alaska. [Ord. 21-06 § 2 (Att.), 2021; Ord. 20-03 § 2 (Att.), 2020.]