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The Tax Division Offices are closed to the public until further notice. This includes both the Juneau and Anchorage offices and lobbies. Please call (907)269-6620 for assistance. Our employees are still working and able to provide customer service over the phone.
SOME DEPARTMENT OF REVENUE TAX DEADLINES EXTENDED TO JULY 15, 2020.
DEPARTMENT OF REVENUE TAX COMPLIANCE PROGRAM TEMPORARY SUSPENSION PLAN
Notice of Extended Filing and Payment Deadline for Alaska Corporate Income Tax
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Commercial Passenger Vessel Excise Tax
> Commercial Passenger Vessel Excise Tax Annual Report
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Commercial Passenger Vessel Excise Tax
2017 Annual Report
Commercial Passenger Vessel Excise Tax Reports
2020
2019
2018
2017
2016
2015
2014
2013
2012
2011
2010
2009
2008
2007
2006
2005
2004
2003
2002
2001
2000
1999
1998
1997
1996
End Year
AS 43.52.200 – 295
Description
Alaska imposes an excise tax on travel on commercial passenger vessels (CPVs), typically cruise ships that have 250 or more berths and provide overnight accommodations in the state’s marine waters.
Rate
The commercial passenger vessel excise tax rate is $34.50 per passenger, per voyage.
Returns
Cruise ship companies and commercial passenger vessel owners file returns and pay taxes monthly. The due date is the last day of the month following the month in which the voyages ended.
The returns are required to be filed
electronically
using
Revenue Online
.
Exceptions
The CPV excise tax does not apply to passengers onboard a commercial passenger vessel that does not anchor or moor in state marine waters with the intent to allow passengers to disembark.
Disposition of Revenue
The Department of Revenue’s Tax Division deposits all proceeds from the CPV excise tax into the Commercial Vessel Passenger (CVP) tax account in the General Fund. Subject to appropriation by the Legislature from this account, the division distributes $5 per passenger to each of the first seven ports of call in Alaska. The tax is further reduced by any municipal taxes imposed on each passenger that were in effect prior to Dec. 17, 2007.
History
2006 –
The CPV excise tax was enacted by 2006 Primary Election Ballot Measure No. 2. The measure was approved by voters at the primary election of Aug. 26, 2006. The results of the election were certified Sept. 18, 2006, and the initiative’s provisions became effective Dec. 17, 2006.
2010 –
During the 2010 legislative session, the CPV tax was reduced from $46 to $34.50 per passenger. The tax was further reduced by any municipal taxes imposed on a passenger that were in effect prior to Dec. 17, 2007. This legislation increased the number of ports of call that may receive $5 per passenger from five to seven, and removed the provision that prohibited a port of call from sharing in the CPV revenue if it imposed its own tax. The legislation also repealed the Regional Cruise Ship Impact Fund. In addition, the 2010 amendment changed the definition of a voyage by adding, “on the state's marine water” following “more than 72 hours.” These changes were effective for the 2011 cruise season.
Click here for data with additional years.
Collections Summary
Fiscal Year
2017
2016
2015
2014
Total Tax
$18,567,290
$19,066,852
$17,201,836
$18,350,089
General Fund
2,543,535
3,315,927
2,150,386
2,491,531
Shared with Municipalities
(16,023,755)
(15,750,925)
(15,051,450)
(15,858,558)
Filing Information
Fiscal Year
2017
2016
2015
2014
Number of Returns
152
148
154
132
Number of Taxpayers
11
10
12
10