IPCPR Legislative | Alaska

Alaska

alaska

Alaska State Contact Information

Alaska Department of Revenue
Tax Division
Debbie Brooks
(907) 269-6924
dor.tax.cigarette@alaska.gov

Alaska Department of Administration
Public Offices Commission
(907) 465-4864
(907) 465-4832 fax
Joan Mize (Program Manager)
brenda.mize@alaska.gov

Taxation in Alaska

 

Alaska imposes an excise tax on tobacco products in the state. The tax is imposed when a person: brings, or causes to be brought, a tobacco product into Alaska for sale; makes, manufactures, or fabricates a tobacco product in Alaska for sale in the state; or ships or transports a tobacco product to a retailer in Alaska for sale by the retailer.

 

Alaska Stat. § 43.50.300: Excise tax levied

 

Alaska localities may levy additional taxes on tobacco products.

The tax on tobacco products is 75% of the wholesale price of the products.

 

Alaska Stat. § 43.50.300: Excise tax levied

On or before the last day of each calendar month, licensed tobacco products distributors must file a Cigarette and Tobacco Products Monthly Tax Return (Form 522), all applicable schedules, and payment for taxes due. Tax returns may be filed electronically on the Alaska Department of Revenue Tax Division’s Revenue Online system at https://online-tax.alaska.gov/ATP/WebDoc/_/.

 

Alaska Stat. § 43.50.330: Returns

Department of Revenue Tax Division: Tobacco Tax Forms
http://www.tax.alaska.gov/programs/programs/forms/index.aspx?60170

 

Form 522: Cigarette and Tobacco Products Monthly Tax Return
http://www.tax.alaska.gov/programs/documentviewer/viewer.aspx?5903f

 

Form 522i: Cigarette and Tobacco Products Monthly Tax Return Instructions

http://www.tax.alaska.gov/programs/documentviewer/viewer.aspx?5021f

Definitions in Alaska

 

“Tobacco product” means:

  • A cigar
  • A cheroot
  • A stogie
  • A perique
  • Snuff and snuff flour
  • Smoking tobacco, including granulated, plug-cut, crimp-cut, ready-rubbed, and any form of tobacco suitable for smoking in a pipe or cigarette
  • Chewing tobacco, including cavendish, twist, plug, scrap, and tobacco suitable for shewing, or
  • An article or product made of tobacco or a tobacco substitute, but not including a cigarette

 

Alaska Stat. § 43.50.390(4)

 

A “distributor” is a person who:

  • brings, or causes to be brought, a tobacco product into Alaska for sale
  • makes, manufactures, or fabricates a tobacco product in Alaska for sale in the state, or
  • ships or transports a tobacco product to a retailer in Alaska for sale by the retailer

 

Alaska Stat. § 43.50.390(1)

 

“Wholesale price” means:

  • the established price for which a manufacturer sells a tobacco product to a distributor after deduction of a discount or other reduction received by the distributor for quantity or cash if the manufacturer’s established price is adequately supported by bona fide arm’s length sales, or
  • the price for which tobacco products of comparable retail price are sold to distributors in the ordinary course of trade if the manufacturer’s established price does not meet the above standards

 

Alaska Stat. § 43.50.390(5)

 

“Sale” includes a sale, barter, exchange, and every other manner of transferring the ownership of personal property.

 

Alaska Stat. § 43.50.170(10)

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