Cigarette & Other Tobacco Products Excise Tax
Anchorage Municipal Code (AMC) Chapter 12.40 authorizes the collection of excise tax on cigarettes and other tobacco products. The tax on cigarettes is a mill rate per cigarette and the tax on other tobacco products is a percentage of the wholesale price. The cigarette mill rate is recomputed each year, with a new rate effective on January 1. Persons who bring cigarettes and other tobacco products into the Municipality are required to register with the Treasury Division.
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Anchorage Ordinance (AO) 2013-125 and Related New Forms
AO 2013-125, an ordinance repealing and re-enacting AMC chapter 12.40, was adopted by the Anchorage Assembly at its regular meeting on Tuesday, November 19, 2013.
AO 2013-125 (.pdf)
AO 2013-125 with bookmarks to the sections (.pdf)
New! Frequently Asked Questions (.pdf)
New! 2014 License Application (.pdf)
New! Vending Machine Supporting Schedule for License Application (.pdf)
New! Registration to Acquire Tax Exempt Cigarettes & Other Tobacco Products Application (.pdf)
New! Multi-location Schedule to Accompany Applications (.pdf)
New! Best Business Practices for Distributors (.pdf)
New! Tools To Be Timely (.pdf)
New! Public Notice of 2014 Cigarette Mill Rate (.pdf)
New! Tax Liability Bond form (.pdf)
New! List of Current Registrants - alpha (.pdf)
New! List of Current Registrants - by number (.pdf)
New! List of Distributors (.pdf)
AMC Chapter 12.40 and Anchorage Ordinances
AMC 12.40 (hyperlink deactivated - use AO 2013-125 until further notice) Note: The revisor of Ordinances publishes updates approximately three times per year. Ordinances passed since the last update are listed on the page opened by clicking the link above for AMC 12.40. Ordinances may also be found on the Anchorage Assembly web page. To use the code, please click on the + to the left of Title 12 Taxation, then click on Chapter 12.40 Excise Tax on Cigarettes and Tobacco Products.
Cigarette & Tobacco Tax Return Forms
If you need to file an amended tax return for periods prior to 2004, please contact Treasury for instructions.
Miscellaneous Lists and Reports