Webform 04-520 - Cigarette And Tobacco Products Tax License Application - 2004 Page 2
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2Alaska Cigarette and Tobacco Products License Application Instructions
License Required
state from outside the state for sale; makes, manufactures,
or fabricates a tobacco product in the state for sale in the
state; or ships, or transports a tobacco product to a retailer
No person shall import, manufacture, sell, purchase,
in the state for sale by the retailer. If you import cigarettes
possess or acquire cigarettes as a manufacturer, distributor,
as well as tobacco products, you only need to apply for a
direct-buying retailer, vending machine operator, or buyer
cigarette license.
without first having obtained the appropriate license. In
addition, no person shall distribute any tobacco product
without first having obtained the appropriate license.
Tax Imposed
Businesses located out of state that wish to sell cigarettes
There is an excise tax of 50 mills on each cigarette ($1.00
and tobacco products into the state and pay the tax imposed
per pack of 20) imported or acquired in Alaska. The
under AS 43.50, may apply for a cigarette wholesaler-
cigarette tax must be paid through the purchase of cigarette
distributor license or a tobacco distributor license.
tax stamps. Use Form 04-620 to purchase cigarette tax
stamps. Taxpayers are entitled to a discount of 3% on the
Please be advised that by applying for a license authorizing
first $1,000,000 and 2% on the next $1,000,000 of cigarette
the sale of cigarettes, you are agreeing to purchase and affix
tax stamps purchased in a calendar year.
cigarette tax stamps, or designate a third party to do so on
your behalf, as the means of paying the state excise tax.
A tax is levied on tobacco products at the rate of 75% of the
wholesale price. Taxpayers may deduct 0.4 percent of the
total tobacco products tax to cover the expense of collecting
Caution: A person who fails to obtain a cigarette license
prior to importing cigarettes into the state is subject to a
and remitting the tobacco products tax.
penalty of 100% of the tax due on the cigarettes in addition
to the tax.
Other Definitions
Definition of License Types
CIGARETTE means a roll for smoking of any size or shape,
made wholly or partly of tobacco whether the tobacco is
BUYER is a person who imports or acquires cigarettes for
flavored, adulterated, or mixed with another ingredient, if the
wrapper or cover of the roll is made of paper or a material
the person's own consumption from any source other than a
manufacturer, distributor, direct-buying retailer or retailer.
other than tobacco.
TOBACCO PRODUCTS include the following: cigars;
DIRECT-BUYING RETAILER is a person who is engaged in
the sale of cigarettes at retail in the state, and who brings, or
cheroots; perique; snuff and snuff flour; smoking tobacco,
including granulated, plug-cut, ready-rubbed, and any form
causes to be brought, cigarettes into the state.
of tobacco suitable for smoking in a pipe or cigarette;
chewing tobacco, including cavendish, twist, plug, scrap, and
CIGARETTE DISTRIBUTOR is a person who brings
tobacco suitable for chewing; or articles or products made of
cigarettes, or has cigarettes brought into the state, and who
tobacco or a tobacco substitute, but not including cigarettes
sells or distributes at least 75% of the cigarettes to others for
as defined above.
resale in the state. Tax is levied when cigarettes are first
imported or acquired in the state.
WHOLESALE PRICE is the established price for which a
manufacturer sells a tobacco product to a distributor, after
MANUFACTURER is a person who makes, fashions, or
deduction of a discount, or other reduction received by the
produces cigarettes for sale to distributors or other persons.
distributor for quantity or cash.
VENDING MACHINE OPERATOR is a person who imports
Where to Send Form 04-520
or acquires cigarettes in the state, upon which the tax has
not been paid, and distributes them through vending
Form 04-520 must be mailed or delivered to the Department
machines.
of Revenue, Tax Division, 550 W. 7th Avenue, Suite 500,
Anchorage, AK 99501.
WHOLESALER-DISTRIBUTOR is a person outside of the
state who sells cigarettes into the state and agrees to pay
Questions
the cigarette and tobacco products tax imposed under AS
43.50.
If you have questions about this form, please contact the
Tax Division at 907.269.6620.
TOBACCO PRODUCTS DISTRIBUTOR is a person who
brings, or causes to be brought, a tobacco product into the
WebForm 04-520 (Rev 05/04)
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