According to staff, Alaska does not have any specific restrictions concerning the shipping of tobacco products to consumers. However, Alaska has specific restrictions concerning the shipping of cigarettes. In addition, federal PACT Act requirements concerning cigarettes, roll-your-own tobacco, and smokeless tobacco products apply. The federal PACT Act requires any person who sells, transfers, or ships cigarettes, roll-your-own tobacco, and smokeless tobacco into a state to register with the tobacco tax administrator of the state. The federal PACT Act requires delivery sellers to comply with shipping requirements.
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 does not have any specific age verification requirements for the shipping of tobacco products. However, the federal PACT Act age verification requirements for the shipping of cigarettes, roll-your-own tobacco, and smokeless tobacco products apply.
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 does not have any specific provisions concerning additional tax for shipping tobacco products.