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Alert Juneau Tax Division Office Mailing Address Update 

All mail sent to the Tax Division office in Juneau through the U.S. Postal Service must be addressed to P.O. Box 110420, Juneau, AK 99811. Beginning Oct. 1, the Post Office will not deliver mail to the division’s Willoughby Avenue address, and the mail will be returned to the sender. In those cases, tax returns and payments may miss their filing deadline. This change does not affect the Anchorage Tax Division office.

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Tire Fees
Historical Overview





AS 43.98.025

Description

Alaska imposes a tire fee on all new tires sold in Alaska for motor vehicles designed for use on a highway. An additional tire fee is imposed on the sale of tires with metal studs weighing more than 1.1 grams each (heavy studs). The additional tire fee also applies to the installation of heavy studs in new or used tires.

The Department of Revenue’s Tax Division collects tire fees primarily from businesses that sell new tires.

Rate

A $2.50 tire fee applies to each new tire, and an additional $5 fee applies to each studded tire or stud installation on a tire. Therefore, the total fee for new studded tires is $7.50 per tire.

Returns

Taxpayers are required to file returns and remit fees quarterly. Returns and payment are due the last day of the calendar month following the last day of the calendar quarter of the sale or installation.

Taxpayers may retain 5% of the amount collected, limited to a maximum of $600 per quarter, to cover expenses associated with collecting and remitting fees.

Exemptions

The following tires and services are exempt if the purchaser provides the tire seller with a certificate of use:

  • Tires and services sold to federal, state or local government agencies for official use.
  • Tires for resale.

The $2.50 tire fee does not apply to used tires and certain replacements of defective tires.

Disposition of Revenue

The division deposits all revenue from the tire fee into the General Fund.

History

2003 – The Alaska Legislature enacted the tire fee, effective Sept. 26, 2003.

2015 – The Legislature passed Senate Bill 33, which clarified the return filing date as the last day of the calendar month following the last day of the calendar quarter of the sale or installation. In addition, the 5% cap on the amount retained to cover expenses associated with collecting and remitting the fees was reduced from $900 a quarter to $600 a quarter. SB 33 became effective May 12, 2015.