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. 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 Personal Use Letter
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. Please Note: Licensed Alaska Retailers (package store/liquor store) may not purchase alcoholic beverages for resale from any one that does not hold a valid Alaska Liquor License.
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.
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.
Measurements Constituting a Drink and Samples
The excise taxes paid by Alaska licensed wholesalers are:
The Department of Revenue publishes a monthly report of alcoholic beverages sold or delivered. That report can be found at http://www.tax.alaska.gov/programs/programs/reports/index.aspx?60165