It appears this question references Alaska, but assuming it pertains to Arizona:

Utilizing Fulfillment by Amazon (FBA) in Arizona impacts sales tax obligations for sellers by establishing a physical nexus within the state. Key impacts include:

1. Physical Presence: Storing inventory in Amazon’s Arizona fulfillment centers constitutes a tangible presence, requiring sellers to register for a Transaction Privilege Tax (TPT) license.

2. Tax Collection: Sellers must collect TPT on all taxable sales made to Arizona customers, applying the combined state and local tax rates based on the delivery location.

3. Filing Requirements: Regularly file TPT returns with the Arizona Department of Revenue (ADOR), adhering to assigned filing frequencies (monthly, quarterly, annually).

4. Marketplace Facilitator Compliance: Amazon, as a marketplace facilitator, may handle some tax collection responsibilities, but sellers must verify compliance with Arizona’s specific regulations and any additional reporting requirements.

5. Rate Application: Ensure accurate application of varying local tax rates, necessitating integration with automated tax software to handle multiple jurisdictions efficiently.

6. Record-Keeping: Maintain comprehensive records of sales and inventory locations to support accurate tax filings and compliance audits.

Overall, utilizing FBA in Arizona obligates sellers to adhere to state and local sales tax laws, requiring diligent registration, accurate tax collection, and timely remittance to maintain compliance and avoid penalties.