Tobacco Tax



GENERAL INFORMATION

Alaska levies a tax on cigarettes and tobacco products that are imported or transferred into Alaska. The division collects tobacco taxes primarily from licensed wholesalers, distributors and retailers.

The cigarette tax applies to cigarettes imported into the state for sale or personal consumption. The division collects this cigarette tax through the sale of tax stamps. With few exceptions, all cigarettes for sale in the state must have a valid tax stamp affixed to the bottom of the cigarette package. Unstamped cigarettes are contraband and subject to seizure.   Only the cigarettes listed on the Directory of Cigarettes Approved for Importation may be imported into the State. Only the RYO brands listed on the MSA Compliant Directory may be imported into the State.

The excise tax on tobacco products (other than cigarettes) is 75% of the wholesale price of the tobacco products. The tax is levied when a person imports tobacco product into the state for sale, manufactures tobacco product in the state for sale or ships product in the state to a retailer.

LICENSING

Any person who imports, manufactures, sells, purchases, possesses or acquires cigarettes as a manufacturer, distributor, direct-buying retailer, vending machine operator, or buyer must obtain the appropriate license from the Department of Revenue (DOR). In addition, no person can distribute any tobacco product without first having obtained the appropriate license from DOR. A tobacco products license is not required if tobacco products other then cigarettes are brought into the state for personal consumption.

Detailed information regarding returns, exemptions, credits and disposition of revenue can be found here.



How to Contact Us
Email
dor.tax.cigarette@alaska.gov

OR

Licensing, Bonding, Filing & Processing
Debbie A Brooks
907-269-6924 - Anchorage

Internet Cigarette Sales (General)
Emily M Walker
907-269-3979 - Anchorage
 


Technical Questions
Benjamin M Roundy
907-269-6696 - Anchorage

Internet Cigarette Sales (Filing & Processing)
Emily M Walker
907-269-3979 - Anchorage