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 while the tax on other tobacco products is 45% 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 and Anchorage Ordinances

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. 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.

Application, Related Materials, and Cigarette & Tobacco Tax Return Forms

• Application for a Cigarette & Tobacco Products License (.pdf)
• Supporting Schedule for the tax return  (.pdf)
• Tax Return Form "2010" (,pdf)
• Tax Return Form "2009" (.pdf)
• Tax Return Form "2008" (.pdf) 
• Tax Return Form "2007" (.pdf) 
• Tax Return Form "2006" (.pdf) 
• Tax Return Form "2005" (.pdf) 
• Tax Return Form "2004" Oct. - Dec. only (.pdf)
• Tax Return Form "2004" Jan.-Sept. only (.pdf) 

If you need to file an amended tax return for periods prior to 2004, please contact Treasury for instructions.

Miscellaneous Lists and Reports

• Statistics and Reports (click to open new page)