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Alcoholic Beverages Tax
2014 Annual Report

Alcoholic Beverages Tax Reports

AS 43.60

Alaska levies a tax on alcoholic beverages sold in Alaska. The tax is collected primarily from wholesalers and distributors of alcoholic beverages.

Taxpayers file returns and pay tax monthly. The returns and payment are due by the last day of the month following the month of sale.

Sales to facilities operated by one of the uniformed services of the United States are exempt if they fall within the guidelines of 4 USC 107.

The Division deposits all alcoholic beverage tax revenue into the General Fund. The Department of Administration separately accounts for 50% of the tax collected and deposits it into the Alcohol and Other Drug Abuse Treatment and Prevention Fund.

The alcoholic beverage tax dates back to 1933 when the Legislature enacted a tax on beer and wine at a rate of five cents per gallon. Taxpayers filed alcoholic beverage tax returns monthly.

1937 - The territorial legislature enacted a tax on liquor at a rate of fifty cents per gallon. At the same time, the rate for wine increased to fifteen cents per gallon.

Since 1937, the legislature has made minor changes to the alcoholic beverage tax statutes. In addition, between 1937 and 1983, the legislature increased Alaska’s tax rates to correspond with rate changes made by other states.

2002 - The legislature significantly increased the tax rates on all three alcoholic beverages effective October 1, 2002. However, this legislation allows breweriesmeeting the qualifications of 26 USC. 5051(a)(2) (small breweries) to pay tax at the lower rate of thirty five cents per gallon on the first 60,000 barrels of beer (malt beverages) sold in Alaska. At the same time, the legislature created the Alcohol and Other Drug Abuse Treatment and Prevention Fund and directed that 50% of the alcoholic beverage tax be deposited into this fund for alcohol and drug abuse treatment programs.

Between 1937 and 2002, alcoholic beverage tax rates have changed as follows:

Per Gallon
YearLiquorWineBeer (Malt Beverages)Beer (Small Breweries)

Click here for data with additional years.


Fiscal Year

2014 2013 2012 2011


1,640,739 1,640,194 1,572,282 1,558,166

   Beer, Malt Beverage and Cider

10,364,001 10,632,745 10,687,432 11,308,097


2,310,985 2,382,470 2,314,903 2,225,911

   Beer, Small Brewery

3,856,606 3,615,276 3,405,102 3,165,185





  Collections Summary

Fiscal Year

2014 2013 2012 2011


$20,120,677 $21,001,209 $20,139,046 $19,944,505

   Beer, Malt Beverage and Cider

10,837,519 11,373,704 11,562,357 12,106,069


5,594,883 5,874,936 5,788,517 5,564,705

   Beer, Small Brewery

1,277,276 1,287,948 1,193,074 1,105,372

   Penalties and Interest

3,121 53,293 9,804 9,669
   Total Tax





   General Fund

18,304,153 19,818,619 19,362,690 19,367,603

   Alcohol and Other Drug Abuse Treatment and Prevention Fund

19,529,322 19,772,471 19,330,107 19,362,716

  Filing Information

Fiscal Year

2014 2013 2012 2011

   Number of Returns

922 870 815 650

   Number of Taxpayers

61 61 55 47

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