State Codes and Statutes
Statutes > Alaska > Title-43 > Chapter-43-50 > Article-03 > Sec-43-50-300An excise tax is levied on tobacco products in the state at the rate of 75 percent of the wholesale price of the tobacco products. The tax is levied when a person
(1) brings, or causes to be brought, a tobacco product into the state from outside the state for sale;
(2) makes, manufactures, or fabricates a tobacco product in the state for sale in the state; or
(3) ships or transports a tobacco product to a retailer in the state for sale by the retailer.
