Alaska Statutes Title 43. Revenue and Taxation § 43.70.110. Definitions

(1) “business” means a for profit or nonprofit entity engaging or offering to engage in a trade, a service, a profession, or an activity with the goal of receiving a financial benefit in exchange for the provision of services, or goods or other property;

(2) “commissioner” means the commissioner of commerce, community, and economic development;

(3) “department” means the Department of Commerce, Community, and Economic Development;

(4) “electronic smoking product” has the meaning given in AS 11.81.900(b);

(5) “line of business” means the particular trade, service, profession, or activity engaged in by a for-profit or nonprofit entity with the goal of receiving a financial benefit;

(6) “person” includes an individual, firm, partnership, joint venture, association, corporation, estate trust, business trust, receiver, or any group or combination acting as a unit;

(7) “product containing nicotine” does not include a cigarette, a cigar, tobacco, or a product containing tobacco.