Alaska Statutes 43.35.200 - 43.35.220 impose a 33% tax on the adjusted gross income from gaming and gambling activities aboard large passenger vessels operating in the waters under the jurisdiction of the State of Alaska. Large passenger vessels are vessels that provide sleeping accommodations for all passengers and make at least one voyage of the type described in U.S.C. 1175(c)(2) during the year. The annual large passenger vessel gambling tax return and tax is due on or before April 15 of the following calendar year.
File and pay your LPV Gambling Tax Return online at Revenue Online.
Additional information on the Large Passenger Vessel Gambling Tax can be found here.