This bill aims to combat organized retail theft in Alaska by introducing a new definition for the crime, which involves coordinated efforts to deprive commercial establishments of merchandise on multiple occasions. It amends existing theft statutes, lowering the monetary thresholds for various degrees of theft; for instance, first-degree theft is now defined as property valued at $20,000 or more (down from $25,000), and second-degree theft at $500 or more (down from $750). Additionally, the bill establishes an organized retail theft fund within the general fund to support law enforcement efforts against this type of crime.

Moreover, the legislation introduces a 2% statewide marketplace facilitator sales tax on gross sales of property or services delivered in Alaska, with exemptions for federal entities and certain nonprofit organizations. Marketplace facilitators must collect and remit this tax if they meet specific sales thresholds and are required to provide personal guarantees for tax payments. The bill also outlines the responsibilities of marketplace facilitators regarding tax compliance when ceasing operations or transferring their business, ensuring that successors are liable for unpaid taxes. Overall, the bill seeks to enhance the legal framework surrounding theft-related offenses and improve revenue collection from online sales in the state.

Statutes affected:
HB0097A, AM HB 97, introduced 02/12/2025: 11.46.100, 11.46.160, 11.46.180, 11.46.190, 11.46.200, 11.46.210, 11.46.215, 11.46.120, 11.46.130, 11.46.140, 11.46.220, 11.46.150, 11.46.260, 11.46.270, 11.46.280, 11.46.285, 11.46.360, 11.46.365, 11.46.482, 11.46.484, 11.46.530, 11.46.620, 11.46.980, 11.46.990, 12.55.155, 43.72.010, 43.72.030, 43.72.080, 43.72.040, 43.72.050, 43.72.020, 43.72.060, 43.72.070, U.S.C, 43.72.090, 43.72.100, 43.72.110, 43.72.900