Apply For State Tobacco Licenses!

AS 43.50.190

Additional tax levy on cigarettes.

<Text of subsec. (a) effective until occurrence of condition.  See Historical and Statutory Notes.>
(a) There is levied an excise tax on each cigarette imported or acquired in this state,
(1) after December 31, 2004, but before July 1, 2006, 42 mills;
(2) after June 30, 2006, but before July 1, 2007, 52 mills;
(3) after June 30, 2007, 62 mills.
<Text of subsec. (a) effective upon occurrence of condition.  See Historical and Statutory Notes.>
(a) There is levied an excise tax on each cigarette imported or acquired in this state,
(1) after December 31, 2004, but before July 1, 2006, 77.5 mills;
(2) after June 30, 2006, but before July 1, 2007, 87.5 mills;
(3) after June 30, 2007, 97.5 mills.
(b) The tax levied by this section is in addition to the tax levied by AS 43.50.010 -- 43.50.180 .  The tax shall be administered and collected in the same manner as the tax levied by AS 43.50.010 -- 43.50.180 , except that receipts from the tax shall be deposited in the general fund.  The penalties provided in AS 43.05 and this chapter apply to the tax levied in this section.
(c) The tax imposed under (a) of this section does not apply to the first 400 cigarettes personally transported into the state by an individual for that individual's personal consumption during the calendar month.
(d) A portion of the annual proceeds of the tax levied under (a) of this section equal to 8.9 percent of the total proceeds of the tax shall be deposited into the tobacco use education and cessation fund established in AS 37.05.580 .  This deposit shall be in addition to any sums deposited into the fund under AS 37.05.580(a) .
(e) In this section, “cigarette” has the meaning given in AS 43.50.170 .

Some of Our Clients Say...

  • I need help keeping my license!
  • I don't know if I'm paying the right taxes!
  • I need help with a refund on my taxes!
  • I have questions about the tax laws for tobacco!
  • I have a tobacco tax audit!
  • I want to apply for state tobacco licenses!
Can you relate to any of these? Good News! 
We Can Help!
Our mission is to help you get the refund you deserve.

Contact Us Today!

  • Please enter your first name.
  • Please enter your last name.
  • Please enter your phone number.
    This isn't a valid phone number.
  • Please enter your email address.
    This isn't a valid email address.
  • Please make a selection.
  • Please enter a message.