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TIRES BATTERIES
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OIL
ALASKA TOBACCO ACT IS
NOW LAW
SELLERS IUST PAY A REGISTRATION FEE OF
FIVE DOLLARS ($5,00)
VIOLATIONS PUNISHABLE BY A FINE NOT EXCEED*
IMG $1,000.00
The Alaska Tobacco Tax Act is nor lav; and
becomes cffoctivo April 1. 1949, according
to rord received from the Territorial Tax
Cornissioncr, Matt P. Mullanoy, . /
The najor requirements of the law, in brief,
are as follors:
Hie Act lovios an excise tax on all tobac
cos and tobacco products sold or offered '
for sale in Alaska on and after April 1st,
1949, including stock then on hand, T'.c '
levy is upon sellers of cigars, cigarettes.,
yobaccos and snuff, etc. The sellers must
collect the tax from the buyers and sane
is payable quarterly to the Department of
Taxation and shall be due not later than
one month after oxpiration of the quarter
immediately procoding,' beyond vdiich tine
it shall be delinquent.
Tho axciso tax upon tobaccos and tobacco
products is as follovs:
Cigarettes—2d. per pack of 10
Cigarottos—3/ per pack of 20
Cigarettes—8/ per pack of 50
Cigars—Retailing at 10/ or under 1/
Cigars—Retailing at 11/ to 15/ 2/
Cigars-Rctailir.g at 16/ to 25/ 3/
Cigars-'Rctailing at 26/ to 35/ 4/
Ci, ars-Rotailing at 35/ or over 5/
Snuff and tobacco in containers rill be
taxed at the rate of 2/ per ounce regard
less of the size of the container.
Svery person in Alaska, rho sells any of
the articles taxed under the Act in the
;usual course of trade or business or by
I any'vonding machine of any kind or charac
ter, punch boards, et cetera, are required
'to register rith the be vzrtmdnt of Taxation
|on or before April 1st, 1949, giving his
nano and place of business before engaging
in the solo to Alaska of the articles taxed
under the Act, A registration number uill
be assignod to each such person fchon tho
required foo of Five Dollars ($5.00) \ r.c
1 cormanied by an inventory of tobacco, ciga
Irctto, etc. stock on hand as of April 1st,
*1949, has b6cr. received by the Department
jof Taxation. Thr original registration of
I any such person shall suffice for as long
us he is in the business of selling tobac
cos and tobacco products or uhtil otherwise
'provided by lav, Extensions of tine in
rhich to register vill bo grantod in partic
;ular casos rherc necessary. Any violation
jof the provisions of the Act is de:cnod cc.
;bo a misdoncanor and'is runishablo by a
|fino not oxcceding $1,000,00.
iTrite to the DA• artnent of Taxation-Eox G51,
i Juneau, Alaska, immediately for your regis
tration number ana further information re
garding tho lav. Be sure to include regis
tration foo of Five Dollars ($5.00).
Appropriate forms are nov’being prepared
for the use of Tax payorsa
Release from Department of Taxation,