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Are there any exemptions from Alcoholic Beverage Excise Tax? Alaska

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  • Are there any exemptions from Alcoholic Beverage Excise Tax? Alaska

    Yes, the following sales of alcoholic beverages are exempt from the alcoholic beverage excise tax: Sales to the military. The authority for this exemption is found at 4 United States Code s 107. Entities, such as food and beverage service corporations which have contracts with any branch of the Armed Forced to provide alcoholic beverages over which the Armed Forces has no control, are not exempt from the excise tax, even if 100% of their sales were made to military personnel.

    Sales for religious and medicinal purposes. The authority for this exemption is implied under the provisions of AS 04.21.080(b)(1).It has been the position of the Alcoholic Beverage Control Board (ABC) that the statutory definition of an “alcoholic beverage” does not include alcohol consumed for religious and medicinal purposes. Historically, the Tax Division has concurred with this finding.
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