Alaska HB97 amends theft laws and establishes a sales tax for marketplace facilitators.
HB97 revises Alaska's theft laws by adjusting the value thresholds for different degrees of theft and introducing organized retail theft as a specific crime. It also creates a sales tax of two percent on the annual gross sales of marketplace facilitators, who must register if they meet certain sales thresholds. The bill outlines procedures for tax collection, reporting, and penalties for non-compliance. The proceeds from the sales tax will fund the Organized Retail Theft Fund, which supports law enforcement efforts against organized retail theft.
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- Core Provisions
- Implementation
- Impact
- Legal Framework
- Critical Issues
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