Any person who offers tobacco products for sale in Alaska must obtain a Business License with a Tobacco Endorsement by filing a New Alaska Business License Application and Tobacco Endorsement (Form 08-4181) and the appropriate filing fees with the Business Licensing Section of the Department of Commerce, Community, and Economic Development. Business Licenses may be bought for 1- or 2-year terms, expire on December 31st of the relevant year, and must be renewed by filing an Alaska Business License Renewal and Tobacco Endorsement (Form 08-4617) or by completing the online renewal process at http://commerce.state.ak.us/dnn/cbpl/BusinessLicensing/BusinessLicensingFormsFees.aspx.
Any person who engaged in business as a distributor of untaxed tobacco products in Alaska must obtain a Tobacco Products Tax License from the Department of Revenue by filing a Cigarette and Tobacco Products Tax License Application (Form 520) and a $50 license fee. All persons operating more than one place of business must obtain a separate license for each place of business. Licenses expire every year on June 30th and may be renewed electronically on the Alaska Department of Revenue Tax Division’s Revenue Online system at https://online-tax.alaska.gov/ATP/WebDoc/_/.
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/_/.