Form 0405-520 - Alaska Cigarette And Tobacco Products Tax License Application Instructions Page 2

granulated, plug-cut, ready-rubbed, and any form of tobacco

suitable for smoking in a pipe or cigarette; chewing tobacco,

including cavendish, twist, plug, scrap, and tobacco suitable for

chewing; or articles or products made of tobacco or a tobacco

substitute, but not including cigarettes as defined above.

Wholesale Price is the established price for which a manufac-

turer sells a tobacco product to a distributor after deduction

of a discount or other reduction received by the distributor

for quantity or cash if the manufacturer’s established price is

adequately supported by bona fide arm’s length sales as deter-

mined by the Department. If the price is not adequately sup-

ported by bona fide arm’s length sales, the wholesale price will

be determined by the Department.

Where to Send Form 0405-520

Form 0405-520 must be mailed or delivered to:

Department of Revenue

Tax Division

550 W 7th Avenue Ste 500

Anchorage AK 99501

page 2 • Form 0405-210 instructions 04/07

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Parent category: Financial