PCA

Alaska

Alerts & Updates

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

2019 Session Info
2019 Partisan Splits

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 Stat. § 43.50.300

Alaska localities may levy additional taxes on tobacco products.

The tax on tobacco products is 75% of the wholesale price of the products.

Alaska Stat. § 43.50.300

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

Form Type / NameForm Number / Link
Alaska Department of Revenue Tax DivisionTobacco Tax Forms
Cigarette and Tobacco Products Monthly Tax ReturnForm 522
Cigarette and Tobacco Products Monthly Tax Return InstructionsForm 522i

Cigar and Smoking Tobacco Definitions

“Tobacco product” means:

  • A cigar
  • A cheroot
  • A stogie
  • A perique
  • Snuff and snuff flour
  • Smoking tobacco, including granulated, plug-cut, crimp-cut, ready-rubbed, and any form of tobacco suitable for smoking in a pipe or cigarette
  • Chewing tobacco, including cavendish, twist, plug, scrap, and tobacco suitable for shewing
  • An article or product made of tobacco or a tobacco substitute, but not including a cigarette

Alaska Stat. § 43.50.390(4)

A “distributor” is a person who:

  • 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 Stat. § 43.50.390(1)

“Wholesale price” means:

  • the established price for which a manufacturer sells a tobacco product to a distributor after deduction of a discount or other reduction received by the distributor for quantity or cash if the manufacturer’s established price is adequately supported by bona fide arm’s length sales, or
  • the price for which tobacco products of comparable retail price are sold to distributors in the ordinary course of trade if the manufacturer’s established price does not meet the above standards

Alaska Stat. § 43.50.390(5)

“Sale” includes a sale, barter, exchange, and every other manner of transferring the ownership of personal property.

Alaska Stat. § 43.50.170(10)

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 Stat. § 43.50.170(10)

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 / NameForm Number / Link
Department of Revenue Tax DivisionTobacco Tax Forms
Cigarette and Tobacco Products Tax License ApplicationForm 520
Cigarette and Tobacco Products Tax License Application InstructionsForm 520i
Cigarette and Tobacco Products Monthly Tax ReturnForm 522
Cigarette and Tobacco Products Monthly Tax Return InstructionsForm 522i
New Alaska Business License Application and Tobacco EndorsementForm 08-4181
Alaska Business License Renewal and Tobacco EndorsementForm 08-4617

Political Involvement

A “lobbyist” is a person who:

  • is employed and receives payments, or who contracts for economic consideration, including reimbursement for reasonable travel and living expenses, to communicate directly or through the person’s agents with any public official for the purpose of influencing legislation or administrative action for more than 10 hours in any 30-day period in one calendar year, or
  • represents oneself as engaging in the influencing of legislative or administrative action as a business, occupation, or profession

“Lobbyist” does not include:

  • An individual:
    • who lobbies without payment of compensation or other consideration and makes no disbursement or expenditure for or on behalf of a public official to influence legislative or administrative action other than to pay the individual’s reasonable personal travel and living expenses, and
    • who limits lobbying activities to appearances before public sessions of the legislature, or its committees or subcommittees, or to public hearings or other public proceedings of state agencies
  • an elected or appointed state or municipal public officer or an employee of the state or a municipality acting in an official capacity or within the scope of employment
  • any newspaper or other periodical of general circulation, book publisher, radio or television station (including an individual who owns, publishes, or is employed by that newspaper or periodical, radio or television station) that publishes news items, editorials, or other comments, or paid advertisements, that directly or indirectly urge legislative or administrative action if the newspaper, periodical, book publisher, radio or television station, or individual engages in no further or other activities in connection with urging or advocating legislative or administrative action other than to appear before public sessions of the legislature, or its committees or subcommittees, or public hearings or other public proceedings of state agencies
  • a person who appears before the legislature or either house, or standing, special, or interim committee, in response to an invitation issued under (c) of this section

Alaska Stat. § 24.45.161
Alaska Stat. § 24.45.171(11)

“Influencing legislative or administrative action” means to communicate directly for the purpose of introducing, promoting, advocating, supporting, modifying, opposing, or delaying or seeking to do the same with respect to any legislative or administrative action.

Alaska Stat. § 24.45.171(9)

“Administrative action” means the proposal, drafting, development, consideration, amendment, adoption, approval, promulgation, issuance, modification, rejection, or postponement by any state agency of any rule or regulation, or any other quasi-legislative or quasi-judicial action or proceeding.

“Administrative action” does not include:

  • a proceeding or an action to determine the rights or duties of a person under existing statutes, regulations, or policies
  • the issuance, amendment, or revocation of a permit, license, or entitlement for use under existing statutes, regulations, or policies by the agency authorized to issue, amend, or revoke the permit, license, or entitlement for use
  • the enforcement of compliance with existing law or the imposition of sanctions for a violation of existing law
  • procurement activity, including the purchase or sale of property, goods, or services by the agency or the award of a grant contract
  • the issuance of, or ensuring compliance with, an opinion or activity related to a collective bargaining agreement including negotiating or enforcing the agreement

Alaska Stat. § 24.45.171(1)

“Legislative action” means the preparation, research, drafting, introduction, consideration, modification, amendment, approval, passage, enactment, defeat, or rejection of any bill, resolution, amendment, motion, report, nomination, appointment, or other matter by the legislature, or by a standing, interim, or special committee of the legislature, or by a member or employee of the legislature acting in an official capacity; it includes, but is not limited to, the action of the governor in approving or vetoing a bill or the action of the legislature in considering, overriding, or sustaining that veto and the action of the legislature in considering, confirming, or rejecting an executive appointment of the governor.

Alaska Stat. § 24.45.171(10)

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 / tyPeForm number / link
Public Offices CommissionLobbying Filer Resources
Lobbying ManualManual
Lobbyist Code of EthicsCode of Ethics
Lobbyist FormsLobbyist Forms
Lobbying Ethics TrainingPrincipal’s Form
myAlaska LoginSite 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.