AK

Alaska DTC compliance

Registration, tax, and operational requirements for shipping wine, beer, and spirits direct-to-consumer in Alaska. Every rule traces to a primary source.

Permitted

DTC is permitted in Alaska today.

Compliance reference

  • volume_limit_value

    Cross-source verified

    {"unit":"l","value":18}

  • permit_term_years

    Cross-source verified

    2

  • permit_fee_usd

    Cross-source verified

    200

  • permit_expiration_date

    Preliminary

    12-31

  • reporting_frequency_threshold_gallons

    Cross-source verified

    0

  • permit_required

    Cross-source verified

    true

  • reporting_frequency

    Cross-source verified

    monthly

  • age_verification_required

    Cross-source verified

    true

  • common_carrier_allowed

    Single source

    true

  • direct_ship_allowed

    Preliminary

    true

  • permit_expiration_anchor

    Cross-source verified

    calendar_year_end

  • sales_tax_collected_by

    Cross-source verified

    no_rule_in_jurisdiction

  • excise_tax_collected_by

    Preliminary

    shipper

  • volume_limit_basis

    Preliminary

    per_winery_per_year

  • ncsl_statute_citation

    Preliminary

    Type of Alcohol and Whether License or Permit Required: Alaska Stat. §04.11.140 Wine; requires winery license Maximum Amount for Shipping: Not more than 5 gallons. Direct Shipping License or Permit: Alaska Stat. §04.11.140 (a) A winery license authorizes the holder to operate a winery where wine is manufactured and bottled or barreled for sale. (b) The holder of a winery license may sell wine in quantities of (1) not more than five gallons (A) to an individual who is present on the licensed premises; or (B) by shipping to an individual if the shipment is not to an area that has prohibited the importation or possession of alcoholic beverages under this chapter or to an area that has limited the importation or possession of alcoholic beverages unless the sale complies with the limitation; (2) more than five gallons to a person who is licensed under this title, or in another state or country. (c) The holder of a winery license may permit a person to sample small portions of the wine free of charge unless prohibited by AS 04.16.030. (d) The biennial winery license fee is $500.

Sales-tax rate

Base state sales-tax rate

Preliminary

0%

Not yet cross-source confirmed.

Rate facts

Data coming soon. Sales and excise rates, volume limits, and reporting cadences will appear here as we add them.

Primary sources

3