Instructions For Alaska Salmon Price Report
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1Instructions for Alaska Salmon Price Report
Who Must File an Alaska Salmon Price
Annual Report or COAR Report. Below is a table that
translates COAR Area Codes to Production Area Codes:
Report and Due Dates
Each fish processor must file a report every four months if
COAR Codes
Production Area
it sells more than 1,000,000 pounds of salmon products at
Code
wholesale during the preceding calendar year. Due dates
A1, A2, B, C, D
A
are as follows in the table below:
E
B
HL, HU
C
Report Period
Due Date
K
D
9/1 - 12/31
1/31
L
E
1/1 - 4/30
5/31
MS,MN,O,R
F
5/1 - 8/31
9/30
T
G
Responsibilities of the Department
W1, W2, W3, W4, W5, W6, X, YL,
H
AS 43.80.060 requires the Alaska Department of Revenue
YU, Z
to make available to the legislature a report of average
None
I
wholesale prices paid for salmon products and a report
Definitions
of the quantity of salmon products produced during the
preceding calendar year.
Wholesale Price includes all receipts, whether in the
form of money, credits, or other consideration, from the
Where to File
sale of salmon products at wholesale without deduction
for the costs of property sold, materials used, insurance,
Tax Division
labor, services, labeling, transportation, storage, interest,
Alaska Department of Revenue
losses, or any other expense.
PO Box 110420
Juneau, AK 99811-0420
Area of Production means the area in which a salmon
product was processed by a fish processor. Use
Confidentiality of Report (AS 43.80.065)
Production Area Code I for all salmon exported in
Information on reports submitted under AS 43.80.050 and
the round for further processing by an affiliate into a
price averages calculated by the department from the
reportable product.
information in the reports are public information, except
information that identifies or could be used to identify a
Produce means to process salmon into a salmon
particular fish processor is confidential.
product. All reported products should aggregate under
each product form category. For example, all products
Penalty (AS 43.80.095)
from salmon roe need to be listed under salmon roe
products.
The department may levy and collect a civil penalty of $50
per day on a fish processor that fails to submit a report as
Wholesale means the first sale of a salmon product at
required under AS 43.80.050.
wholesale after the fishery business tax was paid or
became payable on the salmon from which the salmon
Specific Form Instructions
product was produced.
Use the codes listed at the bottom of the form to complete the
Total Net Weight means pounds purchased by a
report. Note that the Container Size Code is only required
nonaffiliated buyer from a processor or its affiliate.
for thermally processed salmon products. In addition,
For example, in a sale of 1,000 cases of 48 talls to a
the Production Area Codes required for this report are
non-affiliated buyer, the total net weight sold would be
different from the Area Codes used on the State of Alaska
44,250 pounds
Department of Fish and Game Commercial Operator’s
48 cans per case x 1,000 cases x 14.75 ounces per
can ÷ 16 ounces
Form 0405-560i Rev 04/13
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