Statutes, codes, and regulations
Alaska Administrative Code
Title 15 - RevenueChapter 60 - Excise Tax on Alcoholic Beverages
Article 1 - Administration
Section 15 AAC 60.020 - Direct shipper

15 Alaska Admin. Code § 60.020

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Current through October 17, 2024
Section 15 AAC 60.020 - Direct shipper

A direct shipper required to pay the alcoholic beverage tax in AS 43.60.010 is

(1) a holder of the manufacturer direct shipment license issued by the Alcoholic Beverage Control Board under AS 04.09.370(a);
(2) an out-of-state distributor with a physical presence in the state or that has a licensed bonded warehouse in the state; or
(3) an out-of-state direct distributor that sells and ships alcohol directly into the state for resale.

15 AAC 60.020

Eff. 3/24/2024, Register 249, April 2024

Authority:AS 43.05.080

AS 43.60.010