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Alert The Tax Division Offices are closed to the public until further notice. This includes both the Juneau and Anchorage offices and lobbies. Please call (907)269-6620 for assistance. Our employees are still working and able to provide customer service over the phone.



Notice of Extended Filing and Payment Deadline for Alaska Corporate Income Tax

Tire Fees

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 Tax 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 of the amount collected, limited to a maximum of $600 per quarter, to cover expenses associated with collecting and remitting fees.


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.

How to Contact Us


Filing and Processing
Jonathan C Page
907-269-1023 - Anchorage

Technical Questions
Jonathan C Page
907-269-1023 - Anchorage