AK SB164

Eliminates the 1% deduction (up to $100 maximum) that motor fuel dealers and users could retain when filing timely monthly tax returns to cover accounting expenses

Removes the 0.4% deduction that tobacco tax licensees could retain from their monthly tax remittances for accounting and filing costs

Ends the tiered discount system for cigarette stamp purchases, which previously allowed licensees to receive 3% off stamps up to $1,000,000 in purchases, 2% off for $1,000,000-$2,000,000, and 0% above $2,000,000

Repeals related provisions in AS 43.50.540(h) regarding cigarette stamps and AS 43.98.025(e) regarding tire fees

Effective date: July 1, 2026