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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.

SOME DEPARTMENT OF REVENUE TAX DEADLINES EXTENDED TO JULY 15, 2020.

DEPARTMENT OF REVENUE TAX COMPLIANCE PROGRAM TEMPORARY SUSPENSION PLAN

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


Telephone Cooperative Tax
2018 Annual Report


Telephone Cooperative Tax Reports





AS 10.25.550

Description

Alaska levies a telephone cooperative tax on gross revenue of qualified telephone cooperatives under Alaska Statutes 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

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

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 Department of Revenue’s Tax Division deposits revenue from the telephone cooperative tax into the General Fund.

Revenue from cooperatives located in municipalities are shared 100% with the municipalities, less the amount of money that the State of Alaska spends in collecting the taxes.

The small amount of revenue collected from cooperatives outside municipalities is retained by the State of Alaska.

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

2018 2017 2016 2015
   Total Tax

$2,777,923

$2,386,181

$2,287,312

$2,191,258

   General Fund

167,643 147,010 163,923 216,138

   Shared with Municipalities

2,610,280 2,239,171 2,123,389 (1,975,119)


  Filing Information

Fiscal Year

2018 2017 2016 2015

   Number of Returns

11 7 8 11

   Number of Taxpayers

7 7 7 7





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