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Telephone Cooperative Tax
2016 Annual Report
Telephone Cooperative Tax Reports
2016
2015
2014
2013
2012
2011
2010
2009
2008
2007
2006
2005
2004
2003
2002
2001
2000
1999
1998
1997
1996
End Year
AS 10.25.550
Description
Alaska levies a telephone cooperative tax on gross revenue of qualified telephone cooperatives under AS 10.25. The Department of Revenue’s Tax Division collects taxes from cooperatives.
Rate
The telephone cooperative tax rate is based on revenue and the length of time in which the cooperative has furnished telephone service to consumers as follows:
For telephone cooperatives that have furnished telephone service to customers for less than five years, the tax is 1% of revenue.
For telephone cooperatives that have furnished telephone service to customers for five years or longer, the tax is 2% of revenue.
Returns
Telephone cooperatives file calendar-year returns that are due with payment before March 1 of the following year.
Exemptions
All qualified telephone cooperatives are subject to the cooperative tax. Cooperatives pay the telephone cooperative tax in lieu of corporate net income tax.
Disposition of Revenue
The division deposits revenue from the telephone cooperative tax into the General Fund.
Telephone cooperative taxes sourced from within municipalities are shared 100% to respective municipalities, less the amount expended by the State of Alaska for the collection of taxes.
The State of Alaska retains telephone cooperative taxes sourced from outside municipalities.
History
1959 –
The Alaska Legislature enacted the telephone cooperative tax as part of the “Electric and Telephone Cooperative Act” to promote cooperatives around the state. The due date for filing telephone cooperative tax returns was April 1 of the following year.
1960 –
The Legislature changed the due date for filing returns to “before March 1.”
Click here for data with additional years.
Collections Summary
Fiscal Year
2016
2015
2014
2013
Total Tax
$2,287,312
$2,191,258
$2,191,094
$2,222,538
Taxes Shared
(2,123,389)
(1,975,119)
(1,971,302)
(2,071,131)
Tax Retained by State
$163,923
$216,138
$219,793
$151,407
Filing Information
Fiscal Year
2016
2015
2014
2013
Number of Returns
8
11
7
6
Number of Taxpayers
7
7
6
6