The other tobacco products tax is paid at the time a tax return is filed.

Tax returns are required to be filed on a monthly basis and are due the last day of the month following the month that cigarette tax stamps were purchased or other tobacco products were imported into the state for sale.

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It allows the department to share information with other states and entities that may aid in the enforcement of the agreement.

It also prohibits tobacco products licensees from importing and selling cigarettes in Alaska made by Non-Participating Manufacturers that fail to comply with the agreement.

The division may adjust the wholesale price upon which tax was calculated if the wholesale price was not established in an arm’s-length transaction.

Taxpayers must pay the cigarette tax by purchasing cigarette tax stamps.

The Legislature required all cigarette manufacturers to certify to the division that they are either a signatory to the tobacco MSA or in compliance with AS 45.53.

The division is required to post on its website a list of the compliant cigarette manufacturers and their brands.Taxpayers who import other tobacco products for sale may deduct 0.4% of the other tobacco products tax due to cover expenses of accounting and filing returns. Sales to authorized military personnel by a military exchange, commissary, or ship store, and sales by an Indian reservation business located within an Indian reservation to members of the reservation are not subject to the tax.Revenue from the base rate is deposited in the School Fund.Per the agreement, the State of Alaska is responsible to obtain data to determine the amount required to be placed in an escrow account by each Non-Participating Manufacturer.Effective July 1, 2001, the department gained new tools to enforce the nationwide MSA signed by the major cigarette manufacturers and states.The Legislature reduced the deduction percentage to cover accounting expenses from 1% to 0.4%.