The Commercial Passenger Vessel (CPV) Excise Tax became effective December 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 water with the intent to allow passengers to embark or disembark. The CPV Excise Tax is only imposed if the voyage lasts more than 72 hours on the state's marine water.
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 Alaska 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 may be found here.