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Alaska2026Passed Legislature

SB227

Alaska Tax Changes: Sales, Oil, Income, Education, and Multistate Rules

Last scannedSep 10, 2026, 12:32 AM

In one sentence

This bill creates new taxes on sales, oil production, wages, self-employment income, and certain businesses while joining a multistate agreement to share tax rules.

What it does

  • Establishes a state sales and use tax for goods and services in Alaska.
  • Creates an income tax specifically for entities that produce or transport oil and gas within the state.
  • Imposes an education tax on wages and net earnings from self-employment, with revenue directed to public education funds.
  • Adds a surcharge on oil production to fund maintenance along the pipeline corridor.
  • Enacts the Multistate Tax Compact to help determine taxes for businesses operating in multiple states.

Who it affects

  • Businesses that produce or transport oil and gas within Alaska.
  • Companies selling goods or services subject to sales tax.
  • Workers earning wages and individuals with self-employment income.
  • Multistate corporations operating in more than one state.

Limits and unknowns

  • The text does not state when these new taxes will officially begin.
  • Details on how much revenue the education tax must generate are not included in this section.

Plain language

Terms to know

Sales Tax
A fee added to the price of goods or services when they are sold, which is collected by the seller and paid to the government.
Multistate Tax Compact
An agreement between states to create uniform rules for taxing businesses that operate in more than one state.
Infrastructure Maintenance Surcharge
A specific fee added to oil production costs intended to pay for repairs and upkeep of the pipeline corridor.

Official record

Sources

Validated
Official bill pageIntroduced textCurrent bill text

Official summary

TAX COMPACT; SALES TAX; OIL & GAS TAX An Act relating to the Multistate Tax Compact; relating to apportionment of income to the state; establishing a state sales and use tax; relating to taxes levied by cities and boroughs; relating to the corporate income tax; authorizing the Department of Revenue to enter into the Streamlined Sales and Use Tax Agreement or substantially similar agreement; relating to the oil and gas production tax; establishing an infrastructure maintenance surcharge on oil; establishing a pipeline corridor maintenance fund; and providing for an effective date.

Official activity

Bill history

  1. (S) FINANCE at 09:00 AM SENATE FINANCE 532Text
  2. (S) Minutes (SFIN)Min
  3. (S) Heard & HeldText
  4. (S) FINANCE at 09:00 AM SENATE FINANCE 532Text
  5. (S) -- Testimony <Invitation Only> -- -- MEETING CANCELED --Text
  6. (S) FINANCE at 09:00 AM SENATE FINANCE 532Text
  7. (S) Heard & Held -- Please Note Time Change --Text
  8. (S) FINANCE at 01:30 PM SENATE FINANCE 532Text
  9. (S) Heard & HeldText
  10. (S) FINANCE at 09:00 AM SENATE FINANCE 532Text
  11. (S) Heard & HeldText
  12. (S) FINANCE at 09:00 AM SENATE FINANCE 532Text
  13. (S) REFERRED TO FINANCE1730
  14. (S) FN2: (REV)1730
  15. (S) NR: CLAMAN1730
  16. (S) DNP: MYERS1730
  17. (S) DP: WIELECHOWSKI1730
  18. (S) AM: GIESSEL, DUNBAR, RAUSCHER, KAWASAKI1730
  19. (S) RES RPT CS 4AM 1DP 1DNP 1NR NEW TITLE1730
  20. (S) Minutes (SRES)Min