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.


Mining License Tax
Tax News


Alaska levies a mining license tax on mining net income and royalties received in connection with mining properties and activities in Alaska. The division collects mining license taxes primarily from businesses engaged in coal and hard rock mining in the state

Tax rates on mining net income are as follows: No tax if net income is $40,000 or less; $1,200 plus 3% over $40,000; $1,500 plus 5% over $50,000; and $4,000 plus 7% over $100,000.

For each person (mining license holder) required to file a return, the mining license tax year is the same as that person’s tax year for federal income tax purposes. The mining license return must be filed on or before the last day of the fourth month following the end of the applicable tax period.

On May 24, 2012, Governor Parnell signed legislation (HB 298) into Law. This legislation, with a retroactive effective date of January 1, 2012, exempts quarry rock, sand and gravel, and marketable earth mining operations from the mining license tax. Anyone who mines quarry rock, sand and gravel, and/or marketable earth exclusively, is no longer required to obtain a mining license or file a mining license tax return for activities conducted on or after the effective date.

More information about the mining license tax may be found in the Tax Division Annual Report.




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

Filing, Licensing & Processing
Cecilia M Torres Blanco
907-269-1017 - Anchorage

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


Technical Questions
Curtis M Warren
907-269-1095 - Anchorage