An excise tax is levied on tobacco products in the state at the rate of 75 percent of the wholesale price of the tobacco products. The tax is levied when a person

(1) brings, or causes to be brought, a tobacco product into the state from outside the state for sale;

Terms Used In Alaska Statutes 43.50.300

  • state: means the State of Alaska unless applied to the different parts of the United States and in the latter case it includes the District of Columbia and the territories. See Alaska Statutes 01.10.060
(2) makes, manufactures, or fabricates a tobacco product in the state for sale in the state; or
(3) ships or transports a tobacco product to a retailer in the state for sale by the retailer.
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