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Alaska Commercial Passenger Vessel Excise Tax

Monthly Return

Payment

Instructions

Th e Tax Division accepts electronic payment (Tax Online

General Information

Payment System-TOPS or wire transfer) or check. If your

total tax payment exceeds $100,000 you must use electronic

payment.

Who Must File a Commercial Passenger Vessel

Excise Tax Monthly Return and Due Date

If using electronic payment (see TOPS and wire transfer in-

formation below), remember to mail your return to the Tax

A person providing travel to a passenger aboard a commercial

Division in Juneau.

vessel for which the Commercial Passenger Vessel (CPV) Ex-

cise Tax is payable shall collect the tax and submit a monthly

If paying by check, make the check payable to the State of

return to the Department. Th e amount of tax collected, num-

Alaska, and submit with the appropriate return.

ber of passengers by voyage and ports of call must be reported

for each commercial passenger vessel that provided overnight

Tax Online Payment System (TOPS)

accommodations in state marine waters during the prior cal-

endar month. Th e monthly tax return and remittance of the

collected tax are due to the State of Alaska Department of Rev-

You must be an existing taxpayer with the Tax Division to make

enue on the last day of the month following the month in

payment using TOPS; no pre-enrollment is required. If you are

which the voyages were completed.

a ﬁ rst-time taxpayer, contact the Tax Division at 907.465.2320.

Go to for information and to access

Tax Rates and Collection

TOPS.

CPV excise tax statutes (AS 43.52.200-295) levy an excise tax of

TOPS is an Automated Clearing House (ACH) debit system.

$46 a passenger per voyage. Th e tax must be collected from the

Some companies have an ACH debit block on their bank ac-

passenger on or before the completion of the voyage, regardless

count. If your bank account has a debit block, your TOPS

of billing practices, installment agreements, credit procedures

payment request will be rejected by your bank. Rejected pay-

or bad debts. Th e tax also applies to passengers who are pro-

ments may result in late payment penalties and/or interest.

vided a voyage under a promotion, contest or other agreement

for which the passenger did not compensate the company or

If your bank account has a debit block, or you suspect that it

person providing travel aboard the commercial vessel.

does, contact your bank to register the State of Alaska as an

authorized ACH debit originator before making a payment

Exemptions

through TOPS. Th e company ID Number for the Alaska De-

partment of Revenue is 0000902050.

Th e tax imposed by AS 43.52.200-43.52.295 does not apply

to passengers on board a commercial passenger vessel that does

TOPS does not accept ACH credit or credit card transactions.

not anchor or moor in state marine waters with the intent to

For more information, contact your ﬁ nancial institution or

allow passengers to disembark.

the Tax Division at 907.465.3776.

Where to File

Alaska Department of Revenue

Tax Division

PO Box 110420

Juneau AK 99811-0420

Form 0405-210 instructions 04/07 • page i

Form 0405-210 - 2007 - Commercial Passenger Vessel Excise Tax Monthly Return -Alaska Department Of Revenue

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