5.16.040 Application of sales tax.
A. Local Sales. A seller has a physical presence in the city under this chapter who establishes one or more of the following and a point of delivery within the city:
1. Has any office, distribution or sales house, warehouse, storefront, or any other place of business within the boundaries of the city;
2. Solicits business or receives orders through any employee, agent, salesman, or other representative within the boundaries of the city or engages in activities in this state that are significantly associated with the seller’s ability to establish or maintain a market for its products in this city;
3. Provides services or holds inventory within the boundaries of the city;
4. Rents, sells, or leases property located within the boundaries of the city; or
5. Constructs, repairs, renovates, or improves real property if the real property is located in the city.
B. Physical Presence Determination. A seller that establishes a physical presence and point of delivery within the city in any calendar year will be deemed to have a physical presence within the city for the following calendar year.
C. Remote Sales. A remote seller or marketplace facilitator without physical presence in the city that make sales of products, rentals or provides services transferred electronically, or delivered to a point of delivery located inside the city, shall be subject to the Alaska Remote Seller Sales Tax Code as provided in WMC 5.16.225. (Ord. 20-06 § 3, 2020; Ord. 16-14 § 4, 2016; Ord. 01-38(SUB) § 2, 2001)