Motor carrier taxes - Alaska

Sales & use taxes

While Alaska does not impose a state sales tax, sales and use tax may be imposed by the boroughs or cities. Among the boroughs and cities that charge a sales and use tax, the sales tax rates range from a low of one percent to a high of 7 percent. The average sale tax rates within Alaska range from 2 to 5 percent.

Other

Heavy vehicle use tax

Vehicles with a taxable gross weight of 55,000 pounds or more are subject to the heavy vehicle use tax and must provide the validated IRS Form 2290 each time the registration is renewed. If the taxable gross weight is less than 55,000 pounds, the person registering the vehicle must sign the HVUT Gross Taxable Weight Declaration on the back of the Vehicle Transaction Application (Form 812) to certify the vehicle is not subject to the tax due to weight. This declaration must be signed each time the registration is renewed.