Alert The Tax Division offices will be closed on Friday, November 24 for a mandatory furlough day and will reopen Monday, November 27. Revenue Online will remain available to conduct business. Should you need assistance during this time, please call the mainline of the respective office location: Anchorage at 907. 269-6620 or Juneau at 907.465.2320, and leave a message.


Alcoholic Beverages Tax
2014 Annual Report


Alcoholic Beverages Tax Reports
End Year



AS 43.60

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

RETURNS
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.

EXEMPTIONS
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.

DISPOSITION OF REVENUE
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.

HISTORY
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)
1933-$0.05$0.05-
1937$0.50$0.15--
1941$1.00---
1945$1.60---
1946$2.00---
1947$3.00$0.25$0.10-
1957$3.50$0.50$0.25-
1961$4.00$0.60--
1983$5.60$0.85$0.35-
2002$12.80$2.50$1.07$0.35



Click here for data with additional years.

  Gallons

Fiscal Year

2014 2013 2012 2011

   Liquor

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

   Wine

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

   Liquor

$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

   Wine

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, Interest and Refunds

3,121 53,293 9,804 9,669

   Total Tax

$37,833,475

$39,591,090

$38,692,797

$38,730,319

   Treatment and Prevention Fund

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

   General Fund

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

  Filing Information

Fiscal Year

2014 2013 2012 2011

   Number of Returns

922 870 815 650

   Number of Taxpayers

61 61 55 47




Get Adobe Reader