Skip to main content
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.

Large Passenger Vessel Gambling Tax
Historical Overview

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.


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.