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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AMC chapter 12.40, Excise Tax on Cigarettes and Other Tobacco Products
AMC chapter 12.40 (hyperlink)
o NOTE: Tobacco licenses expire at the end of the calendar year of issue. Licenses must be renewed each year prior to January 1.
o NOTE: registration is valid from the date registration is completed until end-of-day the following June 30. Registration must be renewed each year prior to July 1.
TAX RETURN FORMS
INFORMATION and REPORTS