CPAide Accounting and Tax Directory

A handy summary of all Alaska taxes which includes filing and payment due dates, links to forms and instructions, extensions and more.

Notwithstanding its small size, the judicial branch has more private citizens walk through its doors each day than virtually any agency in the executive branch.

Forms for all types of Alaska taxes.

Alaska's Clear & Equitable Share (ACES)

Alaska levies a tax on alcohol beverages sold in or transferred into Alaska. The tax is collected primarily from wholesalers and distributors of alcoholic beverages.

The CPV Excise tax is $46 a passenger per voyage and is collected by the person providing travel to a passenger aboard a commercial vessel for which the CPV Excise tax is payable.

Alaska levies an electric cooperative tax on kilowatt hours furnished by electric cooperatives recognized under AS 10. The Division collects the tax from the cooperatives.

Alaska levies many taxes on fishery resources sold, processed, landed in, or exported from Alaska.

The Department of Revenue issues permits to qualified organizations, and municipalities for the privilege of conducting bingo, raffles and lotteries, pull-tab games, ice classics, rain classics, mushing sweepstakes, fish derbies and contests of skill within the state.

The Large Passenger Vessel (LPV) gambling tax became effective December 17, 2006. The LPV gambling tax is 33% of the adjusted gross income of gambling activities in the waters under the jurisdiction of the State of Alaska. "Adjusted gross income" means gross income less prizes awarded and federal and municipal tax paid.

Alaska levies a mining license tax on mining net income and royalties received in connection with mining properties and activities in Alaska. The division collects mining license taxes primarily from businesses engaged in coal and hard rock mining in the state.

Alaska levies a motor fuel tax on motor fuel sold, transferred or used within Alaska. The division collects motor fuel taxes primarily from wholesalers and distributors that hold "qualified dealers" licenses issued by the division.

The State of Alaska imposes a severance (production) tax, under AS 43.55, on oil and gas produced in the state.

The oil and gas property tax rate is 20 mills, or 2 percent of the assessed value. Property tax returns are due on January 15 of each year.

Alaska levies a telephone cooperative tax on gross revenue of qualified telephone cooperatives recognized under AS 10.25. The division collects taxes from cooperatives.

Alaska imposes a tire fee on all new tires sold in Alaska. An additional tire fee is imposed on the sale of tires with studs weighing more than 1.1 grams each (heavy studs).

Alaska levies a tax on cigarettes and tobacco products that are imported or transferred into Alaska. The division collects tobacco taxes primarily from licensed wholesalers, distributors and retailers.

Alaska levies an excise tax on total costs and fees charged for the lease or rental of a passenger or recreational vehicle if the lease or rental period does not exceed 90 consecutive days.