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 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, 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.


Fisheries Related Taxes
Tax News
2014 Alaska Salmon Price Report for May-Aug
2014 Alaska Salmon Price Report for May-Aug Introductory Letter
Fishery Resource Landing Draft Regulations
Public Notice of Fishery Resource Landing Draft Regulations
Additional Information for Fishery Resource Landing Draft Regulations


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.

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.


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.


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.

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.

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.

 

More information about these tax programs may be found in the Tax Division Annual Report.

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





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

Forms & Filing Requirements
Receptionist
907-465-2320 - Juneau

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


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