Alert Important Announcement:
Revenue Online will not be available starting Friday, February 19, 2016 at 8 pm until Saturday, February 20 at 4:00 am AKST due to scheduled maintenance. We apologize for any inconvenience.

Welcome to the wonderful world of electronic filing! 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.

The Alaska Department of Revenue, Tax Division is currently working on adding online taxpayer service for the following Tax Programs:
  • Fisheries related Taxes and Licenses
  • Charitable Gaming Taxes and Licenses
  • Marijuana Taxes
  • Cooperative Taxes
  • Partnership Information Return

All other tax programs are actively using the AK DOR Revenue Online system.

Please check the TRMS page on the Tax Division's website frequently for additional announcements.


Fisheries Related Taxes



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

 

Fisheries Business Tax is levied on persons who process or export fisheries resources from Alaska. The tax is based on the price paid to commercial fishers or fair market value when there is not an arms length transaction. Fisheries business tax is collected primarily from licensed processors and persons who export fish from Alaska.

Additional information on Fisheries Business Tax can be found here.

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 the 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 which process fishery resources outside of the state's 3-mile limit and bring their products into Alaska for transshipment.


Additional information on Fishery Resource Landing Tax can be found here.


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 this tax can be found here.


A Salmon Enhancement Tax is levied on salmon caught or sold in an established aquaculture region. This tax is collected by licensed processors and is based on the price paid for the salmon. Fishers that sell to unlicensed buyers or that export from an established aquaculture region must pay the tax directly to the department.

Additional information on the Salmon Enhancement Tax can be found here.

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

Additional information on Regional Seafood Development Tax can be found here.

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

 

Information about Common Property Fishery Assessment may be found here.

Click here to perform a search for fisheries business licenses. Click here for current or prior year tax forms.




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

OR

Forms & Filing Requirements
Candace K Grissom
907-465-2372 - Juneau
 
Investigations   Email Tips to Investigators
  1-877-GR8-TIPS (478-8477)


Forms & Filing Requirements
Candace K Grissom
907-465-2372 - Juneau