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Alaska Statutes Title 43. Revenue and Taxation § 43.70.105. Exemptions

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

(a) This chapter does not apply to

(1) a fisheries business;

(2) the sale of liquor under a license issued under AS 04.09;

(3) an insurance business;

(4) a mining business;

(5) supplying services as an employee;

(6) furnishing goods or services by a person who does not represent to be regularly engaged in furnishing goods or services;

(7) the activities of an investment club; in this paragraph,

(A) “investment club” means a group of individuals, incorporated or otherwise organized, that engages primarily in investing in securities, that does not sell investment services to another person, that does not advertise, and the primary purpose of which is educational;

(B) “security” has the meaning given in AS 45.56.900;

(8) a bank organized under AS 06.05 or the laws of another state;

(9) a national bank chartered by the United States;

(10) a credit union organized under AS 06.45 or the laws of another state;

(11) a credit union regulated by the National Credit Union Administration;

(12) a mutual savings bank chartered under AS 06.15 or organized under the laws of another state.

(b) Notwithstanding an exemption provided by (a) of this section, a person who sells cigarettes, cigars, tobacco, products containing tobacco, electronic smoking products, or products containing nicotine as a retailer must have a business license under AS 43.70.020 and a business license endorsement required under AS 43.70.075.

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Cite this article: FindLaw.com - Alaska Statutes Title 43. Revenue and Taxation § 43.70.105. Exemptions - last updated January 01, 2025 | https://codes.findlaw.com/ak/title-43-revenue-and-taxation/ak-st-sect-43-70-105/

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