- Alaska Statutes.
- Title 43. Revenue and Taxation
- Chapter 50. Tobacco Taxes and Sales
- Section 849. Definitions.
previous: Section 845
. Short Title For AS 43.50.710
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. Transportation Taxes
AS 43.50.849. Definitions.
In AS 43.50.710
- (1) [Repealed, Sec. 43 ch 1 FSSLA 2004].
- (2) "cigarette" has the meaning given in AS 43.50.170
- (3) "department" means the Department of Revenue;
- (4) "direct-buying retailer" has the meaning given in AS 43.50.170
- (5) "person" has the meaning given in AS 43.50.170
- (6) [Repealed, Sec. 43 ch 1 FSSLA 2004].
- (7) [Repealed, Sec. 43 ch 1 FSSLA 2004].
- (8) "retailer" has the meaning given in AS 43.50.170
and includes a person licensed or required to be licensed as a direct-buying retailer under this chapter and a person
who holds or is required to hold a license endorsement under AS 43.70.075
- (9) "sale" has the meaning given in AS 43.50.170
- (10) "sell at retail," "sale at retail," or "retail sales" means a sale for consumption or use made in the ordinary course
of trade or usual conduct of the seller's business;
- (11) "sell at wholesale," "sale at wholesale," or "wholesale sales" means a sale made in the ordinary course of trade or
usual conduct by a wholesaler to a retailer for the purpose of resale;
- (12) "trade discount" means a price reduction that is offered by a cigarette manufacturer on the date of sale, is reflected
on the invoice as a deduction from the manufacturer's list price, and is fully earned and determinable on the date of
- (13) "wholesaler" means a person licensed or required to be licensed under AS 43.50.010
or AS 43.50.035
and who sells cigarettes to a retailer for the purpose of resale.
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