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

Affiliate nexus in Arizona affects sales tax compliance for remote sellers by extending tax obligations based on relationships with in-state affiliates. Key impacts include:

1. Broadened Tax Obligations: Remote sellers with affiliates in Arizona that significantly drive sales must collect and remit TPT, even if sales volumes are below economic nexus thresholds.

2. Complex Compliance: Businesses must identify and manage relationships with marketing affiliates, content creators, or other partners that contribute to sales, ensuring accurate tax reporting.

3. Increased Registration Requirements: Remote sellers may need to register with multiple municipalities if their affiliates operate in different jurisdictions, complicating tax compliance.

4. Enhanced Record-Keeping: Maintaining detailed records of affiliate-driven sales is essential for accurate tax collection and remittance, necessitating robust accounting systems.

5. Potential Penalties: Non-compliance with affiliate nexus rules can result in fines, interest, and increased scrutiny from the Arizona Department of Revenue (ADOR).

Overall, affiliate nexus rules in Arizona compel remote sellers to closely monitor their affiliate relationships and ensure comprehensive tax compliance, fostering fair competition and supporting state revenue needs.