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Commercial Passenger Vessel Excise Tax

The commercial passenger vessel (CPV) excise tax became effective Dec. 17, 2006.

The CPV excise tax is a tax imposed on passengers traveling on commercial passenger vessels providing overnight accommodations that anchor or moor on the state's marine waters with the intent to allow passengers to embark or disembark. The tax is only imposed if the voyage lasts more than 72 hours on the state's marine waters.

The CPV excise tax rate is $34.50 for a passenger per each voyage and is collected by the person providing travel to a passenger aboard a commercial vessel for which the CPV excise tax is payable.

A monthly return and remittance of the collected CPV excise tax are due to the Department of Revenue on the last day of the month following the month in which the voyages were completed.

More information about the commercial passenger vessel excise tax.

How to Contact Us


Technical Questions
Erin M Rabon Ethridge
907-269-8590 - Anchorage

Filing and Processing
Alexander P Lucero
907-269-1012 - Anchorage