Alert
Welcome to the wonderful world of electronic filing! Effective April 28, 2014, the Alaska Department of Revenue, Tax Division introduced a new website for online taxpayer services for the following tax programs: Alcoholic Beverage Tax, Cigarette and Tobacco Tax, Commercial Vessel Passenger Tax, Corporate Income Tax, Corporate Oil and Gas Income Tax, Large Passenger Vessel Gambling Tax, Mining License Tax, Motor Fuel Tax, Tire Fee, and Vehicle Rental Tax. AK DOR- Revenue Online is going to make filing returns an easy, more accurate and paperless process. This new online service allows users to check their accounts, make payments and file license/permit applications. Revenue Online will be adding additional tax programs to this online service in the near future. Please check the TRMS page on the Tax Division website frequently for additional announcements and when this new service will be available for your tax program.


Gaming
Tax News
Big Bull Moose Derby Regulations


AS 05.15.010 authorizes the Department of Revenue to issue permits to qualified organizations, and municipalities. The permit gives the qualified organization or municipality the privilege of conducting bingo, raffles and lotteries, pull-tab games, ice classics, rain classics, mushing sweepstakes, fish derbies and contests of skill within the state. Annual permit fees range from $20 to $100, depending on the amount of gross receipts from gaming activities for the previous calendar year.

 

There is a tax on pull-tab games. The tax rate is 3% of ideal net of a game (ideal gross receipts less ideal prizes equals ideal net). The tax is collected by the pull-tab distributor when the game is sold and is remitted to the state monthly. Alaska levies a 1% fee on net proceeds from gaming activities from the previous calendar year.  Permittees with less than $20,000 in gross receipts from gaming activities from the previous calendar year are exempt from the fee. 

Pull-tabs may be legally purchased from a licensee listed on the division's Distributor List; Distributors may buy pull-tabs only from a licensed manufacturer listed on the division's Alaska Gaming Manufacturer List. Operators conduct gaming activity on behalf of permittees, and a current list may be found here.

A reminder from the IRS in reference to pull-tab gross sales (refer to I.R.C Sec. 4401 Excise Tax and I.R.C. Sec 4411 Occupational Tax). An additional reference provided by the IRS is Publication 3079 Gaming Publication For Tax-Exempt Organizations. Tribal permittees may want to check IRS Publication 3908 Gaming Tax Law and Bank Secrecy Act Issues For Indian Tribal Governments.  These are the links to IRS Forms 11C and 730.

Permittee listings are available by query from this web site. You can search these listings and customize them to view Gaming Permittees and Operators in Alaska. If you have any questions about these listings please contact us.

More information about the gaming program may be found in the Tax Division Annual Report.


Effective on September 10, 2012, a change in AS 05.15.640(a) allows any gaming activity to be promoted on the Internet, in any format. Note that this change pertains only to promotion—advertising. Conduct of any gaming activity online is still illegal.

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Click here for the Gaming Annual Report.




How to Contact Us
dor.tax.gaming@alaska.gov
OR

Juneau Office
Juneau Front Desk
907-465-2320 - Juneau
907-465-3098 - Fax

Investigations   Email Tips to Investigators
  1-877-GR8-TIPS (478-8477)


Anchorage Office
Anchorage Front Desk
907-269-6620 - Anchorage
907-269-6595 - Fax



Mailing Address:
Alaska Department of Revenue
Tax Division, Gaming Group
PO Box 110420
Juneau, AK 99811-0420

Physical Address:
Alaska Department of Revenue
Tax Division, Gaming Group
333 Willoughby Ave, 11th Floor, Side B
Juneau, Ak 99801
Mailing Address:
Alaska Department of Revenue
Tax Division, Gaming Group
550 W Seventh Ave, Suite 500
Anchorage, AK 99501-3555

Physical Address:
Alaska Department of Revenue
Tax Division, Gaming Group
550 W Seventh Ave, Suite 500
Anchorage, Ak 99501-3555