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.


Tire Fee
Tax News


Alaska imposes a tire fee on all new tires sold in Alaska.  An additional tire fee is imposed on the sale of tires with studs weighing more than 1.1 grams each (heavy studs).  The additional tire fee applies to the installation of heavy studs in new and used tires.  The division collects tire fees primarily from tire dealerships.


A $2.50 fee applies to each new tire.  An additional $5 fee applies to each studded tire ($7.50 total tire fee for new studded tires).

Taxpayers are required to file returns and remit fees quarterly.  Returns and fees are due 30 days following the quarter in which the new tires were sold or studs were installed.  Taxpayers may retain 5 percent or the amount collected, limited to a maximum of $900 per quarter, to cover expenses associated with collecting and remitting fees.

Exemptions:
Sales to federal, state, and local government agencies for official use are exempt from both portions of the tire fee.

Sales for resale, such as those sales between a distributor and dealer, are also exempt.

A certificate of use form, available from the department, is required to be executed at the time of the sale if the sale is exempt from the fee. The certificate of use must be completed and signed by the buyer. The certificate of use must be maintained by the seller for three years.

 

More information about the tire fee may be found in the Tax Division Annual Report.





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

Filing & Processing
Linda Y McDonald
907-269-1012 - Anchorage

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


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