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 containing nicotine 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.
Note: You will need Acrobat Reader to view .pdf documents, click here to download the latest version from Adobe.
AMC chapter 12.40, Excise Tax on Cigarettes and Other Tobacco Products
AMC 12.40 (hyperlink) 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. 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 Other Tobacco Products.
On November 4, 2020 the Municipal Assembly amended AMC 12.40 to end the exclusion of electronic cigarettes and vaping devices from the excise tax on tobacco products. Per the approved ordinance below, other tobacco products (OTP) tax will include electronic cigarettes and vaping devices effective March 1, 2021.
Click on the following links to view the document:
AO 2020-89(S), As Amended (.pdf)
Note: You will need Acrobat Reader 9.0 or later to view and use the fillable forms; click here to download the latest version from Adobe.
NOTE: Tobacco licenses expire at the end of the calendar year of issue. Licenses must be renewed each year prior to January 1.
NOTE: Registration is valid from the date registration is approved until end-of-day the following June 30. Registrations must be renewed each year prior to July 1.
TAX RETURN FORMS
REGISTRANTS: PERIOD OF JULY 1, 2022 - JUNE 30, 2023
REGISTRANTS: PERIOD of JULY 1, 2023 - JUNE 30, 2024
DIRECT-BUYING RETAILERS: Vendors that qualify for 30% discount
INFORMATION and REPORTS