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Alaska · Through Alaska Statutes 2025 (34th Legislature, 2025-2026)

AS 43.70.110: Definitions.

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Where this section sits in the code
  1. Title 43. Revenue and Taxation.
  2. Chapter 70. Alaska Business License Act.

In this chapter, unless the context otherwise requires,

(1) “business” means a for profit or nonprofit entity engaging or offering to engage in a trade, a service, a profession, or an activity with the goal of receiving a financial benefit in exchange for the provision of services, or goods or other property;

(2) “commissioner” means the commissioner of commerce, community, and economic development;

(3) “department” means the Department of Commerce, Community, and Economic Development;

(4) “electronic smoking product” has the meaning given in AS 11.81.900(b);

(5) “line of business” means the particular trade, service, profession, or activity engaged in by a for-profit or nonprofit entity with the goal of receiving a financial benefit;

(6) “person” includes an individual, firm, partnership, joint venture, association, corporation, estate trust, business trust, receiver, or any group or combination acting as a unit;

(7) “product containing nicotine” does not include a cigarette, a cigar, tobacco, or a product containing tobacco.

Collected 2026-09-02T06:19:28Z. Source file · JSON

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