00SENATE BILL NO. 269                                                                                                     
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 [12] 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 [25] 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 [35] 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.