Committee opens hearing on HB 280, a market-based sourcing and 'highly digitized' apportionment bill

Feb 13, 2026

House Bill 280 would adopt market-based sourcing for multistate apportionment and create a single-sales-factor apportionment for businesses defined as "highly digitized" (50%+ Alaska sales from internet-delivered goods/services). DOR modeling estimates $15M from sourcing and roughly $50M from the highly digitized component; the bill includes a retroactive clause to Jan. 1, 2026.

The full story

The House Finance Committee received a presentation and opened questions on House Bill 280 on Feb. 13, a proposal to update corporate apportionment rules for Alaska in the digital economy.

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