Alaska compliance at a glance
- Sales tax: 0.00% state rate. No state sales tax; some boroughs/cities levy local sales tax up to ~7%.
- Late fees: Up to 1.5% per month. (Alaska Stat. §45.45.010) Statutory rate 10.5%/yr (5% over Federal Reserve discount rate) absent written agreement.
- Prompt-pay law: Alaska Prompt Payment Act (AS 36.90.200). Payment due within 21 days of receipt of pay request; subs paid within 8 days of prime contractor receipt.