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Large Passenger Vessel Gambling Tax
2017 Annual Report

Large Passenger Vessel Gambling Tax Reports

AS 43.35


Alaska imposes a tax on the adjusted gross income of gambling activities aboard large passenger vessels in the state. Gambling activities include the use of playing cards, dice, roulette wheels, coin-operated instruments or machines, or other objects or instruments used for gaming or gambling, and any other gambling activities aboard large passenger vessels in Alaska. The tax is imposed on the operator of gaming or gambling activities.


The large passenger vessel (LPV) gambling tax rate is 33% of the adjusted gross income. Adjusted gross income means gross income less prizes awarded, and federal and municipal taxes paid or owed on the income.


Operators of gaming and gambling activities on LPVs file calendar-year returns that are due April 15 of the following year. Returns are required to be filed electronically using Revenue Online.

Taxpayers may apply for an extension to file for up to six months after the April 15 due date.


There are no exemptions for the LPV gambling tax.

Disposition of Revenue

The Department of Revenue’s Tax Division deposits all proceeds from the LPV gambling tax into the commercial vessel passenger (CVP) tax account in the General Fund.


2006 – The LPV gambling tax was enacted by 2006 Primary Election Ballot Measure No. 2. The measure was approved by voters at the Aug. 26, 2006, primary election. The results of the election were certified Sept. 18, 2006, and the initiative’s provisions became effective Dec. 17, 2006.

2010 – The Alaska Legislature created the “large passenger vessel gaming and gambling tax account” as a subaccount of the CVP tax account and directed all proceeds from the LPV gambling tax to be deposited in the new account.

Click here for data with additional years.

  Collections Summary

Fiscal Year

2017 2016 2015 2014
   Total Tax





  Filing Information

Fiscal Year

2017 2016 2015 2014

   Number of Returns

10 7 10 6

   Number of Taxpayers

10 7 9 6

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