Skip to main content
Alert 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.



Notice of Extended Filing and Payment Deadline for Alaska Corporate Income Tax

Commercial Passenger Vessel Excise Tax
2018 Annual Report

Commercial Passenger Vessel Excise Tax Reports

AS 43.52.200 – 295


Alaska imposes an excise tax on travel on commercial passenger vessels (CPVs), typically cruise ships, that have 250 or more berths, provide overnight accommodations, and spend more than 72 hours in Alaska waters over the course of one voyage.


The commercial passenger vessel excise tax rate is $34.50 per passenger, per voyage.

If a commercial passenger vessel visits a port that levies a tax similar to the CPV tax, and that tax was in place before Dec. 17, 2007, the local tax imposed is allowed as a credit against the CPV tax. Only Juneau and Ketchikan had qualifying levies in place at that time. (Juneau’s fee is currently $8 per passenger and Ketchikan’s is $7.)


Taxpayers are required to file their tax returns electronically using Revenue Online.

Cruise ship companies and commercial passenger vessel owners file their tax returns and make tax payments monthly. The due date is the last day of the month following the month in which the voyages ended.


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 into the Commerical Passenger Vessel Tax account, a subfund of General Fund. Subject to appropriation by the Legislature, the Tax Division distributes $5 per passenger to each of the first seven ports of call in Alaska.

The Legislature may appropriate money from the Commercial Passenger Vessel Tax account to improve port facilities and harbor infrastructure and provide other services to commercial passenger vessels and passengers on board those vessels.


2006 – Alaska voters approved Ballot Measure No. 2 in the Aug. 26, 2006, primary election, enacting the CPV excise tax. The election results were certified Sept. 18, 2006, and the initiative’s provisions became effective Dec. 17, 2006.

2010 – The Legislature modified the CPV tax from $46 to $34.50 per passenger, increased the number of ports of call that may receive $5 per passenger from five to seven, removed the provision that prohibited a port of call from receiving CPV revenue if it imposed its own tax, and repealed the Regional Cruise Ship Impact Fund.

The amendment also included the provision mentioned earlier that if a commercial passenger vessel visiting a port that levies a tax similar to the CPV tax (a tax was that was in place before Dec. 17, 2007), the local tax imposed is allowed as a credit against the CPV tax.

The amendment also added the phrase, “on the state’s marine water” to the definition of voyage, making it, “…any trip or itinerary lasting more than 72 hours on the state’s marine water.”

All the changes were in effect for the 2011 cruise season.

Click here for data with additional years.

  Collections Summary

Fiscal Year

2018 2017 2016 2015
   Total Tax





   General Fund

4,112,918 2,543,535 3,315,927 2,150,386

   Shared with Municipalities

(16,762,020) (16,023,755) (15,750,925) (15,051,450)

  Filing Information

Fiscal Year

2018 2017 2016 2015

   Number of Returns

174 152 148 154

   Number of Taxpayers

13 11 10 12

Get Adobe Reader