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Fisheries Related Taxes



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Annual Report Information


Alaska levies the following taxes on fishery resources sold, processed, landed in, or exported from Alaska:


A Fisheries Business Tax is levied on people who process or export fisheries resources from Alaska. The tax is based on the price paid to commercial fishermen or the fair-market value when there is not an arm's-length transaction. Fisheries business tax is collected primarily from licensed processors and people who export fish from Alaska. Additional information on the Fisheries Business Tax.

A Fishery Resource Landing Tax is levied on fishery resources processed outside the 3-mile limit and first landed in Alaska or any processed fishery resource subject to sec. 210(f) of the American Fisheries Act. The tax is based on the unprocessed value of the resource, which is determined by multiplying a statewide average price (determined by Alaska Department of Fish and Game data) by the unprocessed weight. The Fishery Resource Landing Tax is collected primarily from factory trawlers and floating processors that process fishery resources outside the state's 3-mile limit and bring their products into Alaska for transshipment. Additional information on the Fishery Resource Landing Tax.


A Seafood Marketing Assessment is levied at a rate of 0.5% of the value of seafood products processed first landed in or exported from Alaska. Additional information on the Seafood Marketing Assessment.


A Salmon Enhancement Tax is levied on salmon caught or sold in an established aquaculture region. The tax is collected by licensed processors and is based on the price paid for the salmon. Fishermen who sell to unlicensed buyers or who export from an established aquaculture region must pay the tax directly to the Department of Revenue. Additional information on the Salmon Enhancement Tax.

A Regional Seafood Development Tax is levied on salmon harvested by set gillnet fishermen in Prince William Sound and drift gillnet fishers in Bristol Bay and Prince William Sound. The 1% tax is collected by licensed buyers and is based on the price paid for the salmon. Fishermen who sell to unlicensed buyers or who export from Alaska must pay the tax directly to the department. Additional information on the Regional Seafood Development Tax.

A Dive Fishery Management Assessment is levied on geoducks, sea urchins and sea cucumbers harvested in the Southeast dive region. The assessment is collected by licensed buyers and is based on the price paid for the resource. Dive fishermen who sell to unlicensed buyers in or export from Alaska must pay the tax directly to the department.


Information about the Common Property Fishery Assessment.



Perform a search for fisheries business licenses.

View current tax forms or prior-year tax forms.




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

OR

Forms and Filing Requirements
Fish Group
907-465-2320 - Juneau (Select 4.)
 


Forms and Filing Requirements
Fish Group
907-465-2320 - Juneau (Select 4.)