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Alaska Statutes Title 43. Revenue and Taxation § 43.50.300. Excise tax levied

Current as of January 01, 2025 | Updated by Findlaw Staff

An excise tax is levied on tobacco products in the state at the rate of 75 percent of the wholesale price of the tobacco products. The tax is levied when a person

(1) brings, or causes to be brought, a tobacco product into the state from outside the state for sale;

(2) makes, manufactures, or fabricates a tobacco product in the state for sale in the state; or

(3) ships or transports a tobacco product to a retailer in the state for sale by the retailer.

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Cite this article: FindLaw.com - Alaska Statutes Title 43. Revenue and Taxation § 43.50.300. Excise tax levied - last updated January 01, 2025 | https://codes.findlaw.com/ak/title-43-revenue-and-taxation/ak-st-sect-43-50-300/

FindLaw Codes may not reflect the most recent version of the law in your jurisdiction. Please verify the status of the code you are researching with the state legislature before relying on it for your legal needs.

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