We occasionally sell snowmobile parts to clients in Anderson, Alaska. I know that Alaska does not have a state sales tax, but Anderson has a local sales tax rate of 6%. Should we be collecting sales tax from customers based in Anderson?

You are correct that there may be local sales taxes levied in Alaska, but there is no state sales tax. In this instance, Anderson does have a 6% sales tax rate. However, there is an exemption clause that excludes sales tax when the transactions are casual and infrequent to the regular course of business. Thus, if these transactions only occur sparingly during the year, you may not have to collect Anderson sales tax from the client.