Alaska
Open, with extra limitsPrepared for youLast checked September 29, 2026
Open to California wineries that hold an Alaska Manufacturer Direct Shipment License, with an 18-liter cap per order and no shipments into local-option (dry or damp) areas.
Alaska has its own chapter in the free book Direct to Consumer, State by State, and this page carries any change since it went to press. Get the whole book
Can you ship here?
- Permit
- Manufacturer Direct Shipment License from the Alcoholic Beverage Control Board: $200 license fee for a two-year term that ends December 31 of the year after the license is issued, plus a $500 application fee ($300 on renewal). Also a free Department of Revenue direct shipper license.
- Volume limit
- 18 liters of wine per order and 108 liters per purchaser per calendar year.
- Bond
- None for a direct shipper license.
What you'll file
| Return or report | Form | Agency | How Pinrates handles it |
|---|---|---|---|
| Alcoholic beverage tax return with buyer list (monthly, last day of next month) | Department of Revenue, Tax Division | Prepared by Pinrates. You submit it in Revenue Online. | |
| Remote seller sales tax return, monthly (quarterly if approved), last day of next month | Alaska Remote Seller Sales Tax Commission | Prepared by Pinrates. You submit it in the ARSSTC filing portal. |
When it's due
| Alcoholic beverage tax return | Every month, by the last day |
| ARSSTC sales tax (monthly, if registered) | Every month, by the last day |
| Dept. of Revenue license renewal | Jul 1 |
| Board license renewal (every other year) | Dec 31 |
A typical year for a winery past the $100,000 remote-seller threshold. Below it, drop the ARSSTC row; the Board license renews only in its second December.
Tax rates
Wine excise of $2.50 a gallon. No state sales tax; local sales and alcohol taxes (including Anchorage's 5% alcohol tax) through the Remote Seller Commission only once your Alaska sales reach $100,000 a year.
Local rates: calculated from each delivery address.
Other rules
- Label registration
- None. The license statute asks only for copies of your licenses.
- Carrier
- Only a common carrier approved by the Board; ID check and adult signature at the door.
Changes since September 29, 2026
None recorded. The Alaska chapter of Direct to Consumer, State by State is current as of September 29, 2026; any change to Alaska's direct-shipping rules after that date is posted here.
Ship to Alaska?
Of the returns and reports above, Pinrates prepares 2 for you to submit, on the Prepare plan at $299 a month.
Sources
Every source the Alaska chapter of Direct to Consumer, State by State cites, last checked September 29, 2026. Each key opens the same page as the short link printed in the book.
Forms
| Key | What it is | Form / cite | Agency |
|---|---|---|---|
| ak-24 | Manufacturer Direct Shipment License, new application | AK-ACCIS (online) | Alaska Alcohol and Marijuana Control Office |
| ak-25 | Board license renewal, every two years, before December 31 of the second year | AK-ACCIS (online) | Alcoholic Beverage Control Board (AMCO) |
| ak-26 | Remote seller sales tax return, monthly | Alaska Remote Seller Sales Tax Commission |
Portals and accounts
Statutes
| Key | What it is | Form / cite | Agency |
|---|---|---|---|
| ak-01 | Manufacturer Direct Shipment License | Alaska Stat. § 04.09.370 | |
| ak-03 | Licenses run two calendar years ending December 31 | Alaska Stat. §§ 04.11.270(c) (general renewal procedure does not apply to this license) and 04.11.680(a) | |
| ak-06 | Alcoholic beverage tax rates | Alaska Stat. § 43.60.010 | |
| ak-10 | Monthly statement | Alaska Stat. § 43.60.020 | |
| ak-11 | Common carrier approval | Alaska Stat. § 04.09.750 | |
| ak-12 | Effective January 1, 2024 | Alaska SB 9 (32nd Legislature), ch. 8, SLA 2022, enrolled text, sec. 177 | |
| ak-15 | Business license law does not apply to the sale of liquor under a license issued under AS 04.09 | Alaska Stat. § 43.70.105(a)(2) | |
| us-53 | Alcoholic beverages nonmailable | 18 U.S.C. § 1716(f) | |
| ak-20 | $100,000 threshold | Alaska Remote Seller Sales Tax Commission, "Alaska Remote Seller Sales Tax Code" | |
| ak-23 | Manufacturer direct shipment tax | Alaska Stat. § 43.60.060 |
Regulations
| Key | What it is | Form / cite | Agency |
|---|---|---|---|
| ak-02 | $500 new license application fee | 3 Alaska Admin. Code 305.145 | |
| ak-14 | $150 fee for a paper application when AK-ACCIS was available | 3 Alaska Admin. Code 305.165(10) | |
| ak-16 | Application and renewal requirements, including the state business license number, exclude manufacturer direct shipment licenses | 3 Alaska Admin. Code 305.045(a) and 305.050(a) | |
| ak-18 | Monthly returns due before the end of the following month | 15 Alaska Admin. Code 60.010 and 60.020 | |
| ak-19 | Manufacturer direct shipment orders | 3 Alaska Admin. Code 305.347 |
Agency guidance and other sources
| Key | What it is | Form / cite | Agency |
|---|---|---|---|
| ak-04 | Manufacturer direct shipment license records | Alaska Alcohol and Marijuana Control Office, AK-ACCIS public license search | |
| ak-05 | Department license for direct shippers, July 1 to June 30 term, no fee, no bond for direct shippers | Alaska Department of Revenue, Tax Division, "Alcoholic Beverages Tax FAQ" | Alaska Department of Revenue |
| ak-07 | No state sales tax | Alaska Remote Seller Sales Tax Commission, "About" | |
| ak-08 | Registration threshold | Alaska Remote Seller Sales Tax Commission, "Business/Sellers" | Alaska Remote Seller Sales Tax Commission |
| ak-09 | General and alcoholic beverage sales tax rates by member, including Anchorage's 5% alcohol tax | Alaska Remote Seller Sales Tax Commission, "Member Jurisdictions" | |
| ak-13 | Local-option communities and ZIP codes | Alaska Alcohol and Marijuana Control Office, "Alcohol Local Option" | Alaska Alcohol and Marijuana Control Office |
| ak-17 | 2024 regulation amendments following SB 9 | Alaska Department of Revenue, Tax Division, "Alcoholic Beverages Tax" | Alaska Department of Revenue |
| ak-21 | 5% tax under AMC ch. 12.65 | Municipality of Anchorage, Treasury Division, "Alcoholic Beverages Retail Sales Tax" | |
| ak-22 | Enacting AMC ch. 12.65 | Anchorage Ordinance AO 2020-57(S) |
This page is a reference, not legal advice. Confirm requirements with the state before acting on them.
The Alaska chapter is one of 51 in Direct to Consumer, State by State. Get the free digital edition.