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.

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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.

New!

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)

FORMS

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APPLICATION FORMS

New! License Application (.pdf)
Fillable Form Nonfillable Form

NOTE: Tobacco licenses expire at the end of the calendar year of issue. Licenses must be renewed each year prior to January 1.

New! Registration to Acquire Tax-Exempt Cigarettes and Other Tobacco Products (.pdf)
Fillable Form Nonfillable Form

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.

Vending Machine Schedule - to accompany License Application (.pdf)
Multi-Location Schedule – to accompany either Registration or License Application (.pdf)
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Ownership Schedule - to accompany either Registration or License Application (.pdf)
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Tax Liability Bond form (.pdf)

TAX RETURN FORMS

Supporting Schedule - to accompany Tax Return (.pdf)
New! 2024 Tax Return Form (.pdf)
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2023 Tax Return Form (.pdf)
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2022 Tax Return Form (.pdf)
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2021 Tax Return Form (.pdf)
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2020 Tax Return Form (.pdf)
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2019 Tax Return Form (.pdf)
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2018 Tax Return Form (.pdf)
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2017 Tax Return Form (.pdf)
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2016 Tax Return Form (.pdf)
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2015 Tax Return Form (.pdf)

DISTRIBUTOR LISTS

REGISTRANTS: PERIOD OF JULY 1, 2024 - JUNE 30, 2025

REGISTRANTS: PERIOD of JULY 1, 2023 - JUNE 30, 2024

DIRECT-BUYING RETAILERS: Vendors that qualify for 30% discount

List of Vendors Classified as Distributors (.pdf)

INFORMATION and REPORTS

2025 Tobacco Tax Rate (.pdf)
2024 Tobacco Tax Rate (.pdf)
2023 Tobacco Tax Rate (.pdf)
2022 Tobacco Tax Rate (.pdf)
2021 Tobacco Tax Rate (.pdf)
2020 Tobacco Tax Rate (.pdf)
2019 Tobacco Tax Rate (.pdf)
2018 Tobacco Tax Rate (.pdf)
2017 Tobacco Tax Rate (.pdf)
New! Info #1 Other Tobacco Products (OTP) Wholesale Price (.pdf)
Frequently Asked Questions (.pdf)
Best Business Practices for Distributors (.pdf)
New! Tools To Be Timely .(pdf)
Statistics and Reports (click to open new page)