City and Borough of Juneau
155 S. Seward Street
Juneau, Alaska 99801
tel. 907-586-5240
fax 907-586-5385
http://www.juneau.org

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Q. Is it legal to bring several cartons of cigarettes to Juneau which were purchased legally in another state? All taxes were paid upon purchase. Is there a limit on the number of cartons one may bring here? Would the receiver need to pay local taxes? If so, to whom?


Dear Juneau Resident,

The State of Alaska website is very helpful. It looks like two cartons, on your person, is the limit before state taxes kick in. There is more info on the State of Alaska site about licenses, and filing, and all kinds of legal stuff. Check out
http://www.tax.alaska.gov/programs/programs/help/faq/faq.aspx?60170

Looks like you might want to just put one carton in each hand and call it good unless you LOVE paperwork.

CBJ ordinances are below:

69.08.020 - Imposition of excise tax on tobacco products.

(a)
The City and Borough hereby levies an excise tax of 100 cents per pack of cigarettes brought into the City and Borough after December 31, 2009.
(b)
The City and Borough hereby levies an excise tax on other tobacco products at the rate of 45 percent of the wholesale price of tobacco products brought into the City and Borough after December 31, 2009.
(c)
It is the intent and purpose of this chapter to provide for the collection of the excise tax from the distributor who brings cigarettes or other tobacco products into the City and Borough. The excise tax is levied when a distributor brings, or causes to be brought, cigarettes or other tobacco products into the City and Borough from outside the City and Borough for sale.
(Serial No. 90-27, § 1, 1990; Serial No. 2003-37, § 3, 8-25-2003; Serial No. 2009-17(b), § 2, 8-24-2009, eff. 1-1-2010)

69.08.030 - Exemptions.

The tax imposed under this chapter does not apply to:

(a)
Cigarettes or other tobacco products brought into the City and Borough by an exchange, commissary, or ship's stores operated by one of the uniformed services of the United States as defined in 5 USC 2101.
(b)
Cigarettes or other tobacco products if the United States Constitution or other federal laws prohibit the levying of the tax on the product by the City and Borough.
(c)
Cigarettes or other tobacco products brought into the City and Borough for sale outside of the City and Borough. Any distributor who brings cigarettes or other tobacco products into the City and Borough for sale outside of the City and Borough shall be allowed a per pack of cigarettes tax credit or a tax credit based on the wholesale price of the tobacco products. The distributor must maintain sufficient documentation to verify the wholesale price and shipping for the tobacco products.



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