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


Alaska Commercial Passenger Vessel Excise Tax
Monthly Return
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
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
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
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


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