Alaska tax policy is enforced by the Alaska Department of Revenue Tax Division. The Tax Division is responsible for collecting state taxes as well as regulating gaming and forecasting the state's revenue.http://www.tax.alaska.gov/ Alaska is one of seven states that does not impose a personal state income tax. This means that employees who work in the state will not have state income taxes withheld from their income.http://www.tax.alaska.gov/programs/programs/index.aspx?10001

However, Alaska residents are still subject to federal income tax laws. They will have to submit a federal income tax return to the Internal Revenue Service each year.http://www.irs.gov FICA taxes, including Social Security and Medicare, and federal income taxes will still be withheld from income earned in Alaska. Alaska residents who receive income from other states may also be required to file a nonresident state tax return for that state.

Alaska does impose several other kinds of taxes, includinghttp://www.tax.alaska.gov/programs/index.aspx:

1. Alcoholic Beverages Tax
2. Electric Cooperative Tax - This tax is paid by electric cooperatives for the amount of kilowatt hours furnished.http://www.tax.alaska.gov/programs/programs/index.aspx?60200
3. Employment Security Tax
4. Gaming Fee - Qualified organizations that would like to conduct lotteries or raffles must apply for a permit from the Alaska Department of Revenue. The amount of the permit fee will depend on the previous year's gross receipts from gaming.http://www.tax.alaska.gov/programs/programs/index.aspx?54160
5. Mining License Tax
6. Motor Fuel Tax
7. Oil and Gas Production Tax
8. Telephone Cooperative Tax
9. Tobacco Tax - This tax is paid on the amount of tobacco products imported into Alaska for resale. Individuals who are bringing in tobacco products on their person will be exempt up to the first 400 cigarettes they bring in for their own consumption.http://www.tax.alaska.gov/programs/programs/help/faq/faq.aspx?60170
10. Vehicle Rental Tax

Alaska does not impose a states sales or use tax. Local authorities, however, do have the power to collect sales tax in their prospective regions.http://www.tax.alaska.gov/programs/programs/index.aspx?10002 The state is separated into 17 boroughs and the tax policies and rates will vary in each area.http://www.commerce.state.ak.us/dcra/osa/pub/08Taxable.pdf

Property tax in Alaska is due on local personal property and commercial property as well as property used for oil and gas production and exploration. Each borough is responsible for enforcing and collecting personal and commercial property tax in its area. However, the state of Alaska Property Tax Group collects the annual taxes from oil and gas property. In 2008, the assessed value of this property was $17.9 billion and was taxed at a 2% rate.http://www.tax.alaska.gov/programs/programs/index.aspx?60018