
Alerts & Updates
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Urge the House of Representatives to Pass H.R. 1854
The US Food and Drug Administration (FDA) is threatening the premium cigar industry and its thousands of small businesses, employees, […]
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Congresswoman Castor Introduces HR 1854 to Exempt Premium Cigars
Congresswoman Kathy Castor (D-FL) introduced the Traditional Cigar Manufacturing and Small Business Jobs Preservation Act of 2019 (“HR 1854”), which calls for a […]
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IPCPR Hires Western Regional Representative
Washington, DC – The International Premium Cigar and Pipe Retailers Association (IPCPR) announced today that Tyler Henson has joined the […]
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Key Contacts
Alaska Department of Revenue
Tax Division
(907) 269-6924
Alaska Department of Administration
Public Offices Commission
(907) 465-4864
(907) 465-4832 fax
PCA Contact
Joshua Habursky
Glynn Loope joshua@premiumcigars.orgglynn@premiumcigars.org
Legislative Information
Taxation
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 localities may levy additional taxes on tobacco products.
The tax on tobacco products is 75% of the wholesale price of the products.
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.
Form Type / Name | Form Number / Link |
Alaska Department of Revenue Tax Division | Tobacco Tax Forms |
Cigarette and Tobacco Products Monthly Tax Return | Form 522 |
Cigarette and Tobacco Products Monthly Tax Return Instructions | Form 522i |
Cigar and Smoking Tobacco Definitions
Restrictions
Alaska law prohibits smoking:
- in vehicles of public transportation and waiting, baggage, or boarding areas for vehicles of public transportation, including buses, ferry vessels, trains, limousines for hire, taxicabs, or scheduled interstate or intrastate aircraft flights when consistent with federal law
- in places of employment, buildings or other structures, or portions of them, owned, leased, or operated by the state or a political subdivision of the state, including offices, libraries, museums, theaters, concert halls, convention halls, gymnasiums, swimming pools, or other places of entertainment or recreation
- in public or private postsecondary educational institutions or adult day care facilities; in courtrooms or jury deliberation rooms
- in rooms, chambers, or other places under the control of the state senate, state house of representatives, or a political subdivision of the state while a public meeting or public assembly is not in progress
- in nursing homes, rest homes, or other residential health care institutions or facilities, or public or private offices or facilities that are engaged primarily in providing mental health services
- in food service establishments that have seating capacities of at least 50 persons
- in grocery stores or other stores maintained primarily for the retail sale of food products
- in places of employment in which the owner, manager, proprietor, or other person who has control of the premises posts a sign stating that smoking is prohibited by law
- in correctional facilities
- in the Alaska Pioneers’ Home or the Alaska Veterans’ Home
- in public or private elementary or secondary schools, preschools, or children’s day care facilities
- in offices where dental care, health care, or the healing arts are practiced and public or private laboratories associated with dental care, health care, or the healing arts if located within the same premises
- in elevators
Alaska Stat. § 18.35.300: Places where smoking is regulated
Alaska Stat. § 18.35.305: Places where smoking is prohibited
A person in charge of a place or vehicle in which smoking is prohibited must conspicuously display in the place or vehicle a sign that reads “Smoking Prohibited by Law – Maximum Fine $50” and that includes the international symbol for no smoking. In a place or vehicle in which a smoking section has been designated, the person in charge must conspicuously display signs that specify the portions of the place or vehicle in which smoking is allowed by law and in which smoking is prohibited by law. Required signs must be at least 18″ wide and 6″ high, with lettering at least 1.25″ high.
Alaska Stat. § 18.35.330: Display of smoking and no smoking signs
Alaska law contains no specific provisions concerning state preemption of local smoking laws, so local communities may pass more stringent laws or ordinances in this area.
The following are exempt from the ban on smoking, subject to conditions:
- Portions of places or vehicles that are designated as smoking sections
- Limousines for hire or taxicabs, if the driver consents and the driver ascertains that all passengers consent to smoking in the vehicle
- Performers who smoke on the stage as part of a theatrical entertainment production.
Alaska Stat. § 18.35.310: Exemptions
Alaska law does not regulate or prohibit smoking in bars or retail tobacco stores.
Individuals under 19 years of age cannot knowingly possess a cigarette, a cigar, tobacco, or a product containing tobacco. Similarly, it is illegal to negligently sell, exchange, or give a cigarette, a cigar, tobacco, or a product containing tobacco to a person under 19 years of age.
Alaska Stat. § 11.76.105: Possession of tobacco by a minor
Alaska Stat. § 11.76.100: Selling or giving tobacco to a minor
Department of Labor and Workforce Development staff reported that minors under 19 years of age may not sell tobacco or tobacco products in the course of their employment.
Licensed tobacco retailers must post on the premises a warning sign at least 6 inches by 18 inches and must read, in lettering at least 1.25 inches high, “The sale of tobacco products to persons under age 19 is illegal.” The sign must be displayed in a manner conspicuous to a person purchasing or consuming tobacco products on the premises.
Alaska Stat. § 43.75.075(f): License endorsement
Alaska law contains no specific provisions concerning state preemption of local youth access laws, so local communities may pass more stringent laws or ordinances in this area.
Federal regulations prohibit free samples of cigarettes and limit free samples of smokeless tobacco products to certain age-restricted venues under several conditions.
In Alaska, it is illegal to negligently exchange or give a cigarette, a cigar, tobacco, or a product containing tobacco to a person under 19 years of age.
Alaska Stat. § 11.76.100(2): Selling or giving tobacco to a minor
Distribution of tobacco product samples is subject to tax and licensing requirements, as the term “sale” includes a sale, barter, exchange, and every other manner of transferring the ownership of personal property.
Alaska law contains no specific provision concerning state preemption of sampling, so local communities may pass more stringent laws or ordinances on tobacco sampling.
Operating Your Business
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 purchased 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 here.
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.
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.
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.
Form Type / Name | Form Number / Link |
Department of Revenue Tax Division | Tobacco Tax Forms |
Cigarette and Tobacco Products Tax License Application | Form 520 |
Cigarette and Tobacco Products Tax License Application Instructions | Form 520i |
Cigarette and Tobacco Products Monthly Tax Return | Form 522 |
Cigarette and Tobacco Products Monthly Tax Return Instructions | Form 522i |
New Alaska Business License Application and Tobacco Endorsement | Form 08-4181 |
Alaska Business License Renewal and Tobacco Endorsement | Form 08-4617 |
Political Involvement
Before engaging in lobbying, each lobbyist in Alaska must file a Lobbyist Registration Statement and a $250 fee with the Alaska Department of Administration’s Public Offices Commission. Registrations must be renewed annually by filing a new Lobbyist Registration Statement and a $250 fee. Additionally, within 15 days after employing, retaining, or contracting for the employment or retention of a lobbyist, the person who employs, retains, or who contracts for the services of a lobbyist must file a statement authorizing or verifying that employment, retention, or contract for lobbying services.
Alaska Stat. § 24.45.041: Registration; disqualification
Alaska Stat. § 24.45.061: Reports by employers of lobbyists
Each registered lobbyist must file monthly reports for each month that the legislature is in session (January through April), on or before the last day of the following month. However, if a registered lobbyist has declared that he or she seeks only to influence administrative action and not legislative action, the lobbyist need only file a report for each calendar quarter. A person who employs, retains, or who contracts for the services of one or more lobbyists, whether independently or jointly with other persons, and who directly or indirectly makes payments to influence legislative or administrative action must file a quarterly report.
Alaska Stat. § 24.45.051: Reports
Alaska Stat. § 24.45.061: Reports by employers of lobbyists
Alaska Stat. § 24.45.081: Reporting periods
All lobbyist registration, lobbyist reports, and employer of lobbyists reports must be filed online through Insight.
Lobbyists and employers of lobbyists are also required to take an annual training course ““that promotes adherence to high ethical standards of professional conduct and teaches lobbyists and employers of lobbyists how to comply with laws that regulate lobbyists.” Lobbyists must complete the course as a requirement to register and must certify on the lobbyist registration form that he or she has completed training within the past twelve months. For more information, see the Lobbying Ethics Training page.
Alaska Stat. § 24.45.031(a)(6): Powers and duties
Alaska Stat. § 24.45.041(b)(8): Registration; disqualification
Alaska Department of Administration Form Name / tyPe | Form number / link |
Public Offices Commission | Lobbying Filer Resources |
Lobbying Manual | Manual |
Lobbyist Code of Ethics | Code of Ethics |
Lobbyist Forms | Lobbyist Forms |
Lobbying Ethics Training | Principal’s Form |
myAlaska Login | Site Login |
Shipping Regulations
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.
Alaska Stat. § 43.50.105: Restrictions on shipping or transporting cigarettes
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.
Alaska Stat. § 43.50.320: Licensing
Alaska Stat. § 43.50.390(1): Definitions; distributor
Additional information about licensing in Alaska is available under the Operating Your Business tab above.
Alaska does not have any specific age verification requirements for the shipping of tobacco products.
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 under the Taxation and Definitions tabs above.
Disclaimer: PCA believes the information on this site is accurate. However, tobacco laws and regulations are subject to frequent change and court interpretation. Statements above are not intended as legal advice or restatement of law. PCA does not guarantee or assume responsibility for the accuracy, completeness or timeliness of this information, nor that this information complies with all federal laws or the laws of all 50 states. Parties acknowledge and agree it is not the intention of PCA to provide specific legal advice for particular individuals, but rather to provide users with general information to better understand these issues. Users shall neither construe any of these materials as legal advice nor make this site the primary basis for any legal decisions made by or on your behalf and agree to release and waive any claims against PCA for the same. You shall consult with legal advisors concerning any contemplated individual decision.