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Alert Juneau Tax Division Office Mailing Address Update 

All mail sent to the Tax Division office in Juneau through the U.S. Postal Service must be addressed to P.O. Box 110420, Juneau, AK 99811. Beginning Oct. 1, the Post Office will not deliver mail to the division’s Willoughby Avenue address, and the mail will be returned to the sender. In those cases, tax returns and payments may miss their filing deadline. This change does not affect the Anchorage Tax Division office.

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Mining License Tax



Alaska levies a mining license tax on mining net income and royalties received in connection with mining properties and activities in Alaska. The Tax Division collects mining license taxes primarily from businesses engaged in coal and hard rock mining in the state.

Tax rates on mining net income are as follows: No tax if net income is $40,000 or less; 3% over $40,000; $1,500 plus 5% over $50,000; and $4,000 plus 7% over $100,000 (AS 43.65.010(c)).

For each entity (mining license holder) required to file a return, the mining license tax year is the same as that person’s tax year for federal income tax purposes. The mining license return must be filed on or before the last day of the fourth month following the end of the applicable tax period.

On May 24, 2012, Gov. Sean Parnell signed legislation (HB 298) into law. This legislation, with a retroactive effective date of Jan. 1, 2012, exempts quarry rock, sand and gravel, and marketable earth-mining operations from the mining license tax. Anyone who mines quarry rock, sand and gravel, and/or marketable earth exclusively, is no longer required to obtain a mining license or file a mining license tax return for activities conducted on or after the effective date.

More information about the mining license tax.



How to Contact Us

Email
dor.tax.mining@alaska.gov

OR

Filing, Licensing and Processing
Saletia N Hall
907-269-1017 - Anchorage
 


Technical Questions
Curtis M Warren
907-269-1095 - Anchorage