Alaska Department of Administration
Public Offices Commission
(907) 465-4832 fax
Joan Mize (Program Manager) email@example.com
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.
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/_/.
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