Alert
Welcome to the wonderful world of electronic filing! Effective January 20, 2015, the Alaska Department of Revenue, Tax Division is adding online taxpayer service for Oil and Gas Production Tax and Oil and Gas Property Tax to the AK DOR Revenue Online. This additional program now joins the following online 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, Oil and Gas Property Tax, and Vehicle Rental Tax. 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's website frequently for additional announcements and when this new service will be available for your tax program.

Important Announcement:
Revenue Online will not be available starting Saturday, January 17, 2015 at 12:01 am until 2:00 am AKST due to scheduled maintenance. We apologize for any inconvenience.


Tobacco Tax
Tax News


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.

Tobacco tax statistics and detailed information regarding returns, exemptions, credits and disposition of revenue can be found in the Tax Division Annual Report.




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

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

Internet Cigarette Sales (General)
Barry T Grafel
907-269-3952 - Anchorage
Investigations   Email Tips to Investigators
  1-877-GR8-TIPS (478-8477)


Technical Questions
Barry T Grafel
907-269-3952 - Anchorage

Internet Cigarette Sales (Filing & Processing)
Barry T Grafel
907-269-3952 - Anchorage