|
Tax Type |
Rate |
2011 Due Dates |
2012 Due Dates |
Comments |
|
FISHERIES BUSINESS TAX |
|
Before April 1, 2011 - for taxes incurred in 2010 |
Before April 3, 2012 - for taxes incurred in 2011 |
Annual Return |
|
Established Commercial Fisheries |
|
|
|
|
Floating Processor |
5% |
|
|
|
Salmon Cannery: Shore-based |
4.5% |
|
Shore-based Processor |
3% |
|
|
|
Exporting Unprocessed from Alaska to a |
3% |
|
|
|
Shore-based Processor |
|
|
|
|
Exporting Unprocessed from Alaska to a |
5% |
|
|
|
Floating Processor |
|
|
|
|
Developing Commercial Fisheries |
|
|
|
|
Floating Processor |
3% |
|
|
|
Shore-based Processor |
1% |
|
|
|
Exporting Unprocessed from Alaska to a |
1% |
|
|
|
Shore-based Processor |
|
|
|
|
Exporting Unprocessed from Alaska to a |
3% |
|
|
|
Floating Processor |
|
|
|
|
ALASKA SEAFOOD MARKETING ASSESSMENT |
0.5% |
Before April 1, 2011 - for taxes incurred in 2010 |
Before April 3, 2012- for taxes incurred in 2011 |
Annual return |
|
|
|
Imposed only if aggregate value of ALL seafood products produced > $50,000 |
|
|
|
|
|
|
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SALMON ENHANCEMENT TAX |
|
This report must be filed by the buyer and the taxes paid no later than the last day of the month following the month in which the salmon were purchased or acquired. |
This report must be filed by the buyer and the taxes paid no later than the last day of the month following the month in which the salmon were purchased or acquired. |
Monthly Return |
|
|
|
|
|
|
|
Aquaculture Region: |
|
|
|
|
Southern Southeast |
3% |
|
|
|
Northern Southeast |
3% |
|
|
|
Prince William Sound |
2% |
|
|
|
Cook Inlet |
2% |
|
|
|
Kodiak |
2% |
|
|
|
Chignik |
2% |
|
|
|
SALMON ENHANCEMENT BUYER''''S ANNUAL REPORT |
N/A |
Buyer must file report by March 1, 2011 - for taxes incurred in 2010 |
Buyer must file report by March 1, 2012- for taxes incurred in 2011 |
Annual Return |
|
|
|
|
|
|
REGIONAL SEAFOOD DEVELOPMENT TAX |
|
This report must be filed by the buyer and the taxes paid no later than the last day of the month following the month in which the salmon were purchased or acquired. |
This report must be filed by the buyer and taxes paid no later than the last day of the month following the month in which the salmon were purchased or acquired. |
Monthly |
|
|
|
Development Region & Gear Type: |
|
|
|
|
PWS - Salmon Drift Gillnet |
1% |
|
|
|
PWS - Salmon Set Gillnet |
1% |
|
|
|
Bristol Bay - Salmon Drift Gillnet |
1% |
|
|
|
DIVE FISHERY MANAGEMENT ASSESSMENT |
|
Buyers file returns and pay tax quarterly for dive species purchased or acquired within the southeast dive region. The due date is the last day of the month following the calendar quarter. |
Buyers file returns and pay tax quarterly for dive species purchased or acquired within the southeast dive region. The due date is the last day of the month following the calendar quarter. |
Quarterly Return |
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|
Dive Region: Southeast |
|
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Species: |
|
|
|
|
Geoduck |
7% |
|
|
|
Sea Cucumbers |
5% |
|
|
|
Sea Urchins |
7% |
|
|