AK HB378

Establishes organized retail theft as a distinct crime involving coordinated theft from one or more retailers on multiple occasions or over a one-year period, with penalties ranging from class B misdemeanor to class A felony based on aggregate merchandise value ($250 or less up to $20,000 or more).

Modifies existing theft statutes to exclude organized retail theft offenses from traditional theft classifications in AS 11.46.

Imposes a 2% sales tax on marketplace facilitators' annual gross sales of property or services delivered in Alaska, with collection requirements triggered at $100,000 in gross sales or 200 or more separate sales in the previous calendar year.

Establishes the organized retail theft fund in the general fund, allowing the legislature to appropriate collected marketplace sales tax revenue to law enforcement agencies for investigating and prosecuting organized retail theft and related crimes.

Applies the marketplace facilitator sales tax to goods purchased on or after the effective date and authorizes the Department of Revenue to adopt implementing regulations.