HB 413: "An Act increasing excise taxes on cigarettes, tobacco products, and alcoholic beverages; and providing for an effective date."
00HOUSE BILL NO. 413 01 "An Act increasing excise taxes on cigarettes, tobacco products, and alcoholic 02 beverages; and providing for an effective date." 03 BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF ALASKA: 04 * Section 1. AS 43.50.190(a) is amended to read: 05 (a) There is levied an excise tax of 19.25  mills on each cigarette imported 06 or acquired in this state. 07 * Sec. 2. AS 43.50.300 is amended to read: 08 Sec. 43.50.300. EXCISE TAX LEVIED. An excise tax is levied on tobacco 09 products in the state at the rate of 50  percent of the wholesale price of the tobacco 10 products. The tax is levied when a person 11 (1) brings, or causes to be brought, a tobacco product into the state 12 from outside the state for sale; 13 (2) makes, manufactures, or fabricates a tobacco product in the state 14 for sale in the state; or
01 (3) ships or transports a tobacco product to a retailer in the state for 02 sale by the retailer. 03 * Sec. 3. AS 43.60.010(a) is amended to read: 04 (a) Every brewer, distiller, bottler, jobber, retailer, wholesaler, or manufacturer 05 who sells alcoholic beverages in the state or who consigns shipments of alcoholic 06 beverages into the state, whether or not the alcoholic beverages are brewed, distilled, 07 bottled, or manufactured in the state, shall pay on all malt beverages (alcoholic content 08 of one percent or more by volume), wines, and hard or distilled alcoholic beverages, 09 the following taxes: 10 (1) malt beverages at the rate of 52.5  cents a gallon or fraction of 11 a gallon; 12 (2) wine or other beverages of 21 percent alcohol by volume or less, 13 at the rate of $1.27 and one-half cent [85 cents] a gallon or fraction of a gallon; and 14 (3) other beverages having a content of more than 21 percent alcohol 15 by volume at the rate of $8.40 [$5.60] a gallon. 16 * Sec. 4. This Act takes effect July 1, 1994.