{"data":{"id":"us-ak/as-43.50.300","jurisdiction":"us-ak","citation":"AS 43.50.300","heading":"Excise tax levied.","body":"An excise tax is levied on tobacco products in the state at the rate of 75 percent of the wholesale price of the tobacco products. The tax is levied when a person\n(1) brings, or causes to be brought, a tobacco product into the state from outside the state for sale;\n(2) makes, manufactures, or fabricates a tobacco product in the state for sale in the state; or\n(3) ships or transports a tobacco product to a retailer in the state for sale by the retailer.","path":["Title 43. Revenue and Taxation.","Chapter 50. Tobacco Taxes and Sales.","Article 3. Excise Tax on Certain Tobacco Products."],"source_url":"https://www.akleg.gov/basis/statutes.asp#43.50.300","current_through":"Alaska Statutes 2025 (34th Legislature, 2025-2026)","vintage":"","retrieved_at":"2026-09-02T06:19:28Z","sha256":"0a7f3c11c312d0e8750b38860eacb6b9c153c0308ba2525ad96f7efbdcd96bba","source_id":"us-ak","stale":false,"prev":"us-ak/as-43.50.200","next":"us-ak/as-43.50.310"},"notice":"GroundRules: Original legal text. Not legal advice."}