(a) To the fullest extent permitted by law, the sales tax levied and assessed by the member jurisdiction shall be collected on all remote sales where delivery is made within the member jurisdiction, within the State of Alaska.

(b) The applicable tax shall be added to the sales price as provided in the member jurisdiction’s sales tax code, based on point of delivery.

(c) The tax rate added to the sale price shall be the tax rate for the member jurisdiction(s) where the property or product is sold, or service that was rendered is received, and based on the date the property or product was sold or the date the service rendered was received.

(d) An address and tax rate database will be made available to remote sellers and marketplace facilitators, indicating the appropriate tax rate to be applied.

(e) The tax assessed shall be consistent with relevant jurisdictional tax caps, single unit sales, and exemptions.

(f) When a sale is made on an installment basis, the applicable sales tax shall be collected at each payment, calculated at the sales tax rate in effect, and with the cap applied, at the time of the original sale or the date the service is rendered, based on the member jurisdictions’ code(s).

(g) When a sales transaction involves placement of a single order with multiple deliveries made at different points in time that are separately invoiced, the applicable sales tax shall be collected on each separately invoiced delivery, calculated at the sales tax rate in effect, and with the cap applied, at the time of the original sale or the date the service is rendered. [Ord. 21-06 § 2 (Att.), 2021; Ord. 20-03 § 2 (Att.), 2020.]