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.
Alaska Stat. § 43.50.300: Excise tax levied
Additional information about taxation in Alaska, including information about tax rates, filings, and forms, is available in the Taxation and Definitions section.