IPCPR Legislative | Operating Your Business in Alaska

Operating Your Business in Alaska

alaska

Operating Your Business in Alaska

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.

 

Alaska Stat. § 43.70.075: License endorsement

 

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/_/.

 

Alaska Stat. § 43.50.320: Licensing

 

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

 

Alaska law does not regulate or prohibit smoking in bars. Bars may therefore allow both drinking and smoking within the establishment.

 

Localities may require additional business licenses.

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

 

Form 520: Cigarette and Tobacco Products Tax License Application
http://www.tax.alaska.gov/programs/documentviewer/viewer.aspx?5816f

Form 520i: Cigarette and Tobacco Products Tax License Application Instructions
http://www.tax.alaska.gov/programs/documentviewer/viewer.aspx?5019f

 

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

 

Department of Commerce, Community, and Economic Development: Business Licensing: Tobacco Endorsement FAQs
http://commerce.state.ak.us/dnn/cbpl/BusinessLicensing/TobaccoFAQs.aspx

 

Form 08-4181: New Alaska Business License Application and Tobacco Endorsement
http://commerce.state.ak.us/dnn/Portals/5/pub/bus4181.pdf

 

Form 08-4617: Alaska Business License Renewal and Tobacco Endorsement
http://commerce.state.ak.us/dnn/Portals/5/pub/bus4617.pdf

CONTACT IPCPR LEGISLATIVE
Questions? Comments? Interested in Getting Involved? Contact the IPCPR Legislative Team!
CONTACT US
Thank You. We will contact you as soon as possible.