AS 43.60.060: Manufacturer direct shipment tax; statement; audit.

A holder of a manufacturer direct shipment license under AS 04.09.370 who sells its product in the state or who consigns shipments of its product into the state shall

(1) be subject to the taxes provided under AS 43.60.010(a);

(2) provide monthly statements and other information required under AS 43.60.020 with the remittance of a tax collected under this section;

(3) allow the Department of Revenue to perform an audit of the holder's records upon request; and

(4) consent to the jurisdiction of a state court concerning enforcement of this section relating to the collection of taxes and other money owed by the holder, including interest and penalties.