|
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 |
|
|
|
Direct Marketer |
3% |
|
|
Catcher Processor (Floating) |
5% |
|
|
Exporting Unprocessed from Alaska to a |
3% |
|
|
Shore-based Processor |
|
|
|
Exporting Unprocessed from Alaska to a |
5% |
|
|
Floating Processor |
|
|
|
Developing Commercial Fisheries |
Developing Commercial Fisheries |
|
|
Direct Marketer |
1% |
|
|
Catcher Processor |
3% |
|
|
Exporting Unprocessed from Alaska to a
Shore-based Processor |
1% |
|
|
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 |
|
|
|
|
SALMON ENHANCEMENT TAX |
|
Fishermen exporting salmon from an aquaculture region or selling to unlicensed buyers in the state in 2010 must pay the tax with an annual return, due before April 1, 2011 |
Fishermen exporting salmon from an aquaculture region or selling to unlicensed buyers in the state in 2011 must pay the tax with an annual return, due before April 3, 2012. |
Annual Return |
|
|
|
|
|
Aquaculture Region: |
|
|
|
Southern Southeast |
3% |
|
|
Northern Southeast |
3% |
|
|
Prince William Sound |
2% |
|
|
Cook Inlet |
2% |
|
|
Kodiak |
2% |
|
|
Chignik |
2% |
|
|
REGIONAL SEAFOOD DEVELOPMENT TAX |
|
Fishermen harvesting salmon in: PWS or Bristol Bay by drift gillnet, or PWS by set gillnet, that export or sell to unlicensed buyers in 2010 must pay the tax with an annual return, due before April 1, 2011. |
Fishermen harvesting salmon in: PWS or Bristol Bay by drift gillnet, or PWS by set gillnet, that export or sell to unlicensed buyers in 2011 must pay the tax with an annual return, due before April 3, 2012. |
Annual Return |
|
|
Development Region & Gear Type: |
|
|
|
PWS - Salmon Drift Gillnet |
1% |
|
|
PWS - Salmon Set Gillnet |
1% |
|
|
Bristol Bay - Salmon Drift Gillnet |
1% |
|
|
DIVE FISHERY MANAGEMENT ASSESSMENT |
|
Fishermen selling to unlicensed buyers or exporting from the southeast region file returns and pay taxes annually, not quarterly. Due before April 1, 2011 for taxes incurred in 2010. |
Fisherman selling to unlicensed buyers or exporting from the southeast region file returns and pay taxes annually, not quarterly. Due before April 3, 2012 for taxes incurred in 2011. |
Annual Return |
|
|
Dive Region: Southeast |
|
|
|
Species: |
|
|
|
Geoduck |
7% |
|
|
Sea Cucumbers |
5% |
|
|
Sea Urchins |
7% |
|