Key figures
Alaska payables
2026, with sources
- State 1099 filing
- NoneNo individual income tax, so no state information returns for contractors.
Little state-level AP work
Alaska has no individual income tax and no state sales or use tax, so accounts payable carries no state 1099 filing, no contractor withholding and no state use tax accrual. The work that remains is local: municipalities with sales taxes, many collected through the Remote Seller Sales Tax Commission, may show up on vendor invoices for goods and services delivered into them.
Example: a startup with an office in Juneau buys equipment from an out-of-state vendor registered with ARSSTC. The invoice carries the municipality’s sales tax; the company records it as part of the asset’s cost and has nothing to self-assess at the state level.
Contractors
Classification is still a payroll question in Alaska. A worker reclassified as an employee brings back unemployment insurance — both the employer’s and the employee’s 0.50% contribution — and workers’ compensation exposure.
The federal baseline
This page covers what Alaska adds. The federal rules underneath it apply here too.
Common questions
Do we file 1099s with Alaska?
No. With no individual income tax, Alaska doesn’t collect 1099s. Contractor classification still matters for unemployment insurance and workers’ compensation, which the Department of Labor administers.
Do we owe use tax on purchases in Alaska?
There is no state use tax. If you buy for delivery into a municipality with a sales tax, a vendor registered with the Remote Seller Sales Tax Commission may charge that municipality’s tax on the invoice.
More of the Alaska guide
- AccountingAccounting and state tax in AlaskaCorporate tax, conformity to federal rules, apportionment and what it does to your books
- ReceivablesReceivables and sales tax in AlaskaSales tax registration, economic nexus, whether SaaS is taxable, and collecting from customers
- PayrollPayroll taxes and employer rules in AlaskaWithholding, unemployment insurance, paid leave, minimum wage and the rules on paydays
- ComplianceCompliance and filings in AlaskaRegistering to do business, annual reports, franchise tax and the filing calendar
- AdvisoryAdvisory: credits and decisions in AlaskaCredits, incentives and the decisions that are cheaper to get right the first time
Sources
Checked against each agency’s own page on . Rates and thresholds change, usually on January 1.
General information for US companies, not tax, legal or accounting advice for yours. Rules and thresholds change; confirm the specifics with a CPA or the agency before you act on them.