Sales tax in North Slope Borough, Alaska

Updated

There is no single sales tax rate in North Slope Borough. It runs from 0% to 7% depending on the exact address, because cities and special districts inside the county levy their own on top of the 0% state rate. The 0% state rate applies everywhere in the county; everything above that depends on where you are standing. These rates were read from Alaska's own published schedule and checked on September 9, 2026.

What is the sales tax rate in North Slope Borough?

Sales tax rate components in North Slope Borough, Alaska
Alaska state rate0%
Lowest combined rate in the county0%
Highest combined rate in the county7%

The combined figures are the lowest and highest totals anywhere in North Slope Borough, so the rows above do not add up to them.

How much sales tax is that on a purchase in North Slope Borough?

At 0%, a $100 purchase carries $0.00 in sales tax and a $1,000 purchase $0.00, at the lowest rate in the county. At the highest, 7%, the same purchases carry $7.00 and $70.00. That is general merchandise; Alaska taxes some categories, often groceries, differently, as the note below explains.

North Slope Borough's lowest rate is the lowest in Alaska, shared with 16 other counties. See every Alaska county.

Sales tax in counties next to North Slope Borough

North Slope Borough borders 2 counties.

North Slope Borough and its neighbors, highest rate first
CountyCombined sales tax
Northwest Arctic Borough, AK0% to 6.5%
Yukon-Koyukuk Census Area, AK0% to 4%
North Slope Borough, AK (this county)0% to 7%

Why the rate here is not the whole story

Alaska levies no state sales tax, and the North Slope Borough levies none either, funding itself from oil and gas property tax. Sales tax exists only inside two cities: Anaktuvuk Pass at 7 percent and Point Hope at 3 percent. Utqiagvik, Wainwright, Kaktovik, Atqasuk, Nuiqsut and all unincorporated land charge nothing.

How do I find the exact rate for an address in North Slope Borough?

Use Alaska's own address lookup. In North Slope Borough the rate depends on the address, anywhere from 0% to 7%.

Who has to collect sales tax in North Slope Borough?

Any seller with a physical presence in Alaska collects at the rate for the address of the sale; a remote seller does once it passes Alaska's economic nexus threshold. Alaska sales tax covers the statewide rules and what is exempt.

Work out your own numbers

Sources

  • North Slope Borough rates: Alaska Department of Commerce, Community and Economic Development, Office of the State Assessor, Alaska Taxable municipal tax survey, published as the DCCED Taxes: All Locations dataset (tax year 2025; earlier reported year used where a municipality did not report for 2025)
  • Collected and verified September 9, 2026. Confidence: P on the rate components, P on the range (P read on a primary agency page, S strong but indirect, U unverified).