Trade Practices

Importation for personal use

Alaska does not limit or tax alcoholic beverages brought into this state for personal use and not for resale. Out-of-state suppliers may ship alcoholic beverages to Alaska residents but may not make an offer for sale of alcoholic beverages with-in the state of Alaska. This statutory prohibition extends to print and electronic media intended to be viewed by Alaska residents as well as direct solicitation. This prohibition does not extend to information on web-sites located on ISP servers outside of Alaska. Over 75 Alaska communities have by local option banned the importation or possession of alcoholic beverages. It may be a felony crime to ship alcoholic beverages to those communities. A list of those communities can be found on the Damp/Dry Communities pages of this web site.

Importation for resale

Alaska does not regulate out-of -state suppliers. Only licensed Alaska wholesalers may bring alcoholic beverages into Alaska for resale. Licensed Alaska wholesalers are responsible for payment of state excise taxes and brand registration. Licensed Alaska Retailers may not purchase alcoholic beverages for resale from any one that does not hold a valid Alaska Liquor License.

Primary Source of Supply

Alaska licensed wholesalers may only obtain alcoholic beverages from the manufacturer, the manufacturer's authorized distributor or the franchised importer. The licensed wholesaler must register all brands they carry and provide a letter of authorization from the manufacturer, authorized distributor or franchised importer.

Labels, Point of Sale Promotions, Sweepstakes, Wholesaler or Retailer Incentives and Price Posting

Alaska does not regulate these activities. Prior notification and/or approval is not required to engage in these activities. Price Posting is neither required nor prohibited.

Excise Taxes

The excise taxes paid by Alaska licensed wholesalers are:

• Beer - $1.07 per gallon
• Wine and other alcoholic beverages under 21% by volume - $2.50 per gallon
• Spirits and any alcoholic beverage over 21% by volume- $12.80

The Department of Revenue publishes a monthly report of alcoholic beverages sold or delivered. That report can be found at http://www.tax.state.ak.us/programs/alcohol/index.asp

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