State of Alaska
Fiscal Note
Bill Version: HCS CSSSSB 76(L&C)
2018 Legislative Session
Fiscal Note Number: 4
(H) Publish Date: 5/7/2018
Identifier: SB 76CSSS(FIN)-DOR-TAX-5-2-2018 Department: Department of Revenue
Title: ALCOHOLIC BEVERAGE CONTROL; ALCOHOL Appropriation: Taxation and Treasury
REG Allocation: Tax Division
Sponsor: MICCICHE OMB Component Number: 2476
Requester: (H) Labor and Commerce
Expenditures/Revenues
Note: Amounts do not include inflation unless otherwise noted below. (Thousands of Dollars)
Included in
FY2019 Governor's
Appropriation FY2019 Out-Year Cost Estimates
Requested Request
OPERATING EXPENDITURES FY 2019 FY 2019 FY 2020 FY 2021 FY 2022 FY 2023 FY 2024
Personal Services
Travel
Services
Commodities
Capital Outlay
Grants & Benefits
Miscellaneous
Total Operating 0.0 0.0 0.0 0.0 0.0 0.0 0.0
Fund Source (Operating Only)
None
Total 0.0 0.0 0.0 0.0 0.0 0.0 0.0
Positions
Full-time
Part-time
Temporary
Change in Revenues
None *** *** *** *** *** ***
Total *** 0.0 *** *** *** *** ***
Estimated SUPPLEMENTAL (FY2018) cost: 0.0 (separate supplemental appropriation required)
(discuss reasons and fund source(s) in analysis section)
Estimated CAPITAL (FY2019) cost: 50.0 (separate capital appropriation required)
(discuss reasons and fund source(s) in analysis section)
ASSOCIATED REGULATIONS
Does the bill direct, or will the bill result in, regulation changes adopted by your agency? Yes
If yes, by what date are the regulations to be adopted, amended or repealed? 01/01/20
Why this fiscal note differs from previous version/comments:
Initial Version
Prepared By: Brandon Spanos Phone: (907)269-6736
Division: Tax Date: 05/02/2018
Approved By: Mike Barnhill Date: 05/02/18
Agency: Office of the Commissioner
Printed 5/7/2018 Page 1 of 2 Control Code: DgAwq
HCS CSSSSB 76(L&C) - Fiscal Note 4
FISCAL NOTE ANALYSIS
STATE OF ALASKA BILL NO. CSSSSB 76(FIN)
2018 LEGISLATIVE SESSION
Analysis
This bill was initiated by the Alcoholic Beverage Control Board to improve the regulation of alcoholic beverages in the
state.
Section 148 of the bill would extend the existing tax on wine of $2.50/gallon to holders of a winery direct shipment
license. The winery direct shipment license would also be created by this bill. Under current statutes, direct shippers of
alcoholic beverages do not have a tax filing or payment obligation--currently, taxes are paid only by businesses that have a
physical presence in the state.
The Tax Division has consistently collected around $2.4m in taxes on wine over the past several years. Extending the tax to
out-of-state, direct shippers of wine would have a positive effect on tax revenues. However, the Tax Division does not
have data on direct shipments of wine, therefore, the change in tax revenue is indeterminate.
This legislation would require the Department of Revenue to update its Tax Revenue Management System (TRMS) and
Revenue Online (ROL) which allows a taxpayer to file a return online. The update would consist of reprogramming both
systems, updating the return rules in TRMS and testing both systems thoroughly to verify that they function as expected.
We would also need to update the current tax return forms, make changes to certain regulations, and draft transition
regulations. The supplemental fiscal note figure of $50.0 in FY19 is to cover the costs of having our contractor update the
two systems. We do not anticipate any continuing costs or additional staff needs. After the implementation of the
changes, this legislation would not cause any additional administrative burden on the Tax Division.
(Revised 9/26/17 OMB/LFD) Page 2 of 2
SB 76CSSS(FIN)-DOR-TAX-5-2-2018 Page 2 of 2 Control Code: DgAwq

Statutes affected:
SB0076A, AM SB 76, introduced 03/03/2017: 04.06.075, 04.06.080, 04.06.090, 04.11.070, 04.06.095, 04.11.491, 40.25.110, 40.25.220, 04.09.460, 04.11.150, 04.06.100, 04.09.020, 04.09.360, 04.09.050, 04.09.030, 04.09.040, 04.09.060, 04.09.070, 04.09.080, 04.09.310, 04.09.330, 04.09.090, 04.09.100, 04.21.040, 43.60.010, 04.09.110, 04.09.120, 04.11.540, 04.09.130, 04.09.140, 04.09.145, 04.09.150, 04.09.160, 04.09.200, 04.09.420, 04.09.610, 04.09.640, 04.09.670, 04.16.120, 04.09.210, 04.21.080, 04.11.680, 04.09.620, 04.09.220, 04.16.049, 04.09.230, 04.09.490, 04.09.480, 04.09.240, 04.09.250, 04.09.260, 04.09.270, 04.11.210, 04.09.280, 04.09.290, 04.09.300, 04.11.130, 04.09.320, 04.11.140, 04.11.170, 04.09.340, 04.11.400, 04.09.430, 04.09.440, 04.09.350, 04.16.125, 04.09.370, 04.09.380, 04.09.400, 04.09.520, 04.09.410, 04.21.025, 04.16.010, 04.09.450, 04.09.470, 04.21.050, 04.09.500, 04.09.510, 04.09.600, 04.09.690, 04.11.260, 04.09.680, 04.09.630, 04.09.650, 04.09.660, 04.09.700, 04.11.010, 04.11.020, 04.16.200, 04.11.015, 04.11.040, 04.11.045, 04.11.050, 04.11.055, 04.11.060, 04.11.160, 04.11.310, 04.11.460, 04.11.090, 04.11.220, 04.11.230, 04.11.240, 04.11.250, 04.11.365, 04.11.270, 04.21.010, 04.11.280, 04.11.295, 12.62.160, 12.62.400, 11.56.200, 04.11.320, 04.11.410, 04.11.507, 04.11.420, 04.11.450, 04.11.495, 04.11.330, 04.11.340, 04.11.360, 04.11.290, 04.11.100, 04.11.135, 18.56.230, 04.11.370, 04.21.030, 04.11.395, 04.11.405, 04.11.430, 04.11.470, 04.11.510, 04.11.480, 04.16.051, 04.11.520, 04.11.535, 12.55.025, 04.11.537, 04.11.560, 44.62.560, 04.11.570, 04.11.580, 04.11.590, 04.11.610, 04.11.630, 04.16.015, U.S.C, 04.16.020, 04.16.025, 04.16.030, 04.16.180, 04.16.035, 04.16.040, 04.16.045, 04.16.047, 04.16.160, 04.11.110, 23.10.355, 11.81.900, 04.16.052, 04.16.055, 04.16.057, 04.16.060, 04.16.080, 04.16.090, 04.16.110, 04.11.499, 04.16.130, 04.16.140, 04.16.150, 04.16.170, 04.16.172, 04.16.175, 04.21.065, 04.16.220, 04.21.060, 04.11.501, 04.21.020, 04.09.010, 04.11.080, 04.21.074, 12.25.230, 04.21.076, 04.21.078, 04.16.050, 11.71.900, 05.15.690, 09.65.315, 04.11.255, 11.76.100, 11.76.105, 11.76.107, 18.65.400, 18.65.490, 18.65.700, 18.65.790, 22.20.130, 28.15.046, 45.55.030, 45.55.060, 18.65.085, 18.80.230, 39.50.200, 17.38.080, 43.60.020, 43.70.105, 45.55.990, 45.45.590, 45.50.471, 04.16.017, 04.11.115, 04.11.120, 04.11.180, 04.11.200, 04.11.225, 04.16.070, 04.16.100, 04.16.210
SB0076B, AM SSSB 76, introduced 05/11/2017: 04.06.075, 04.06.080, 04.06.090, 04.11.070, 04.06.095, 04.11.491, 40.25.110, 40.25.220, 04.09.460, 04.11.150, 04.06.100, 04.09.020, 04.09.360, 04.09.050, 04.09.030, 04.09.040, 04.09.060, 04.09.070, 04.09.080, 04.09.310, 04.09.330, 04.09.090, 04.09.100, 04.21.040, 43.60.010, 04.09.110, 04.09.120, 04.11.540, 04.09.130, 04.09.140, 04.09.145, 04.09.150, 04.09.160, 04.09.200, 04.09.420, 04.09.610, 04.09.640, 04.09.670, 04.16.120, 04.09.210, 04.21.080, 04.11.680, 04.09.620, 04.09.220, 04.16.049, 04.09.230, 04.09.490, 04.09.480, 04.09.470, 04.09.240, 04.09.250, 04.09.260, 04.09.270, 04.11.210, 04.09.280, 04.09.290, 04.09.300, 04.11.130, 04.09.320, 04.11.140, 04.11.170, 04.09.340, 04.11.400, 04.09.430, 04.09.440, 04.09.350, 04.16.125, 04.09.370, 04.09.380, 04.09.400, 04.09.520, 04.09.410, 04.21.025, 04.16.010, 04.09.450, 04.21.050, 04.09.500, 04.09.510, 04.11.135, 04.09.600, 04.09.690, 04.11.260, 04.09.680, 04.09.630, 04.09.650, 04.09.660, 04.09.700, 04.11.010, 04.11.020, 04.16.200, 04.11.015, 04.11.040, 04.11.045, 04.11.050, 04.11.055, 04.11.060, 04.11.160, 04.11.310, 04.11.460, 04.11.090, 04.11.220, 04.11.230, 04.11.240, 04.11.250, 04.11.365, 04.11.270, 04.21.010, 04.11.280, 04.11.295, 12.62.160, 12.62.400, 11.56.200, 04.11.320, 04.11.410, 04.11.507, 04.11.420, 04.11.450, 04.11.495, 04.11.330, 04.11.340, 04.11.360, 04.11.290, 04.11.100, 18.56.230, 04.11.370, 04.21.030, 04.11.395, 04.11.405, 04.11.430, 04.11.470, 04.11.510, 04.11.480, 04.16.051, 04.11.520, 04.11.535, 12.55.025, 04.11.537, 04.11.560, 44.62.560, 04.11.570, 04.11.580, 04.11.590, 04.11.610, 04.11.630, 04.16.015, U.S.C, 04.16.020, 04.16.025, 04.16.030, 04.16.180, 04.16.035, 04.16.040, 04.16.045, 04.16.047, 04.16.160, 04.11.110, 23.10.355, 11.81.900, 04.16.052, 04.16.055, 04.16.057, 04.16.060, 04.16.080, 04.16.090, 04.16.110, 04.11.499, 04.16.130, 04.16.140, 04.16.150, 04.16.170, 04.16.172, 04.16.175, 04.21.065, 04.16.220, 04.21.060, 04.11.501, 04.21.020, 04.09.010, 04.11.080, 04.21.074, 04.21.076, 04.21.078, 04.16.050, 11.71.900, 05.15.690, 09.65.315, 04.11.255, 11.76.100, 11.76.105, 11.76.107, 18.65.400, 18.65.490, 18.65.700, 18.65.790, 22.20.130, 28.15.046, 45.55.030, 45.55.060, 18.65.085, 18.80.230, 39.50.200, 17.38.080, 43.60.020, 43.70.105, 45.55.990, 45.45.590, 04.11.115, 04.11.120, 04.11.180, 04.11.200, 04.11.225, 04.16.070, 04.16.100, 04.16.210
SB0076C, AM CSSSSB 76(L&C), introduced 04/06/2018: 04.06.075, 04.06.080, 04.06.090, 04.11.070, 04.06.095, 04.11.491, 40.25.110, 40.25.220, 04.09.460, 04.11.150, 04.06.100, 04.09.020, 04.09.360, 04.09.050, 04.09.030, 04.09.040, 04.09.060, 04.09.070, 04.09.080, 04.09.310, 04.09.330, 04.09.090, 04.09.100, 04.21.040, 43.60.010, 04.09.110, 04.09.120, 04.11.540, 04.09.130, 04.09.140, 04.09.145, 04.09.150, 04.09.160, 04.09.200, 04.09.420, 04.09.610, 04.09.640, 04.09.670, 04.16.120, 04.09.210, 04.21.080, 04.11.680, 04.09.620, 04.09.220, 04.16.049, 04.09.230, 04.09.490, 04.09.480, 04.09.470, 04.09.240, 04.09.250, 04.09.260, 04.09.270, 04.11.210, 04.09.280, 04.09.290, 04.09.300, 04.09.320, 04.11.140, 04.09.340, 04.11.400, 04.09.430, 04.09.440, 04.09.350, 04.16.125, 04.09.370, 04.09.380, 04.09.400, 04.09.520, 04.09.410, 04.21.025, 04.16.010, 04.09.450, 04.21.050, 04.09.500, 04.09.510, 04.11.135, 04.09.600, 04.09.690, 04.11.260, 04.09.680, 04.09.630, 04.09.650, 04.09.660, 04.09.700, 04.21.072, 04.11.010, 04.11.020, 04.16.200, 04.11.015, 04.11.040, 04.11.045, 04.11.050, 04.11.055, 04.11.060, 04.11.160, 04.11.310, 04.11.460, 04.11.090, 04.11.220, 04.11.230, 04.11.240, 04.11.250, 04.11.365, 04.11.270, 04.21.010, 04.11.280, 04.11.295, 12.62.160, 12.62.400, 11.56.200, 04.11.320, 04.11.410, 04.11.507, 04.11.420, 04.11.450, 04.11.495, 04.11.330, 04.11.340, 04.11.360, 04.11.290, 04.11.100, 18.56.230, 04.11.370, 04.21.030, 04.11.395, 04.11.405, 04.11.430, 04.11.470, 04.11.510, 04.11.480, 04.16.051, 04.11.520, 04.11.535, 12.55.025, 04.11.537, 04.11.560, 44.62.560, 04.11.570, 04.11.580, 04.11.590, 04.11.610, 04.11.630, 04.16.015, U.S.C, 04.16.020, 04.16.025, 04.16.030, 04.16.180, 04.16.035, 04.16.040, 04.16.045, 04.16.047, 04.16.160, 04.11.110, 23.10.355, 11.81.900, 04.16.052, 04.16.055, 04.16.057, 04.16.060, 04.16.080, 04.16.090, 04.16.110, 04.11.499, 04.16.130, 04.16.140, 04.16.150, 04.16.170, 04.16.172, 04.11.130, 04.11.170, 04.16.175, 04.21.065, 04.16.220, 04.21.060, 04.11.501, 04.21.020, 04.09.010, 04.11.080, 04.21.074, 04.21.076, 04.21.078, 04.16.050, 05.15.690, 09.65.315, 04.11.255, 11.76.100, 11.76.105, 11.76.107, 18.65.400, 18.65.490, 18.65.700, 18.65.790, 22.20.130, 28.15.046, 45.55.030, 45.55.060, 18.65.085, 18.80.230, 39.50.200, 17.38.080, 43.60.020, 43.70.105, 45.55.990, 45.45.590, 04.11.115, 04.11.120, 04.11.180, 04.11.200, 04.11.225, 04.16.070, 04.16.100, 04.16.210
SB0076D, AM CSSSSB 76(JUD), introduced 04/14/2018: 04.06.075, 04.06.080, 04.06.090, 04.11.070, 04.06.095, 04.11.491, 40.25.110, 40.25.220, 04.09.460, 04.11.150, 04.06.100, 04.09.020, 04.09.360, 04.09.050, 04.09.030, 04.09.040, 04.09.060, 04.09.070, 04.09.080, 04.09.310, 04.09.330, 04.09.090, 04.09.100, 04.21.040, 43.60.010, 04.09.110, 04.09.120, 04.11.540, 04.09.130, 04.09.140, 04.09.145, 04.09.150, 04.09.160, 04.09.200, 04.09.420, 04.09.610, 04.09.640, 04.09.670, 04.16.120, 04.09.210, 04.21.080, 04.11.680, 04.09.620, 04.09.220, 04.16.049, 04.09.230, 04.09.490, 04.09.480, 04.09.470, 04.09.240, 04.09.250, 04.09.260, 04.09.270, 04.11.210, 04.09.280, 04.09.290, 04.09.300, 04.09.320, 04.11.140, 04.09.340, 04.11.400, 04.09.430, 04.09.440, 04.09.350, 04.09.750, 04.09.370, 04.09.380, 04.09.400, 04.09.520, 04.09.410, 04.21.025, 04.16.010, 04.09.450, 04.21.050, 04.09.500, 04.09.510, 04.11.135, 04.09.600, 04.09.690, 04.11.260, 04.09.680, 04.09.630, 04.09.650, 04.09.660, 04.09.700, 04.21.072, 04.11.499, 04.11.010, 04.11.020, 04.16.200, 04.11.015, 04.11.040, 04.11.045, 04.11.050, 04.11.055, 04.11.060, 04.11.160, 04.11.310, 04.11.460, 04.11.090, 04.11.220, 04.11.230, 04.11.240, 04.11.250, 04.11.365, 04.11.270, 04.21.010, 04.11.280, 04.11.295, 12.62.160, 12.62.400, 11.56.200, 04.11.320, 04.11.410, 04.11.507, 04.11.420, 04.11.450, 04.11.495, 04.11.330, 04.11.340, 04.11.360, 04.11.290, 04.11.100, 18.56.230, 04.11.370, 04.21.030, 04.11.395, 04.11.405, 04.11.430, 04.11.470, 04.11.510, 04.11.480, 04.16.051, 04.11.520, 04.11.535, 12.55.025, 04.11.537, 04.11.560, 44.62.560, 04.11.570, 04.11.580, 04.11.590, 04.11.610, 04.11.630, 04.16.015, U.S.C, 04.16.020, 04.16.025, 04.16.030, 04.16.180, 04.16.035, 04.16.040, 04.16.045, 04.16.047, 04.16.160, 04.11.110, 23.10.355, 04.16.052, 04.16.055, 04.16.057, 04.16.060, 04.16.080, 04.16.090, 04.16.110, 04.16.125, 04.16.130, 04.16.140, 04.16.150, 04.16.170, 04.16.172, 04.11.130, 04.11.170, 04.16.175, 04.21.065, 04.16.220, 04.21.060, 04.11.501, 04.21.020, 04.09.010, 04.11.080, 04.21.074, 04.21.076, 04.21.078, 04.16.050, 05.15.690, 09.65.315, 04.11.255, 11.76.100, 11.76.105, 11.76.107, 18.65.400, 18.65.490, 18.65.700, 18.65.790, 22.20.130, 28.15.046, 45.55.030, 45.55.060, 18.65.085, 18.80.230, 39.50.200, 17.38.080, 43.60.020, 43.70.105, 45.55.990, 45.45.590, 04.11.115, 04.11.120, 04.11.180, 04.11.200, 04.11.225, 04.16.070, 04.16.100, 04.16.210
SB0076E, AM CSSSSB 76(FIN), introduced 04/30/2018, passed Senate 04/30/2018: 04.06.075, 04.06.080, 04.06.090, 04.11.070, 04.06.095, 04.11.491, 40.25.110, 40.25.220, 04.09.460, 04.11.150, 04.06.100, 04.09.020, 04.09.360, 04.09.050, 04.09.030, 04.09.040, 04.09.060, 04.09.070, 04.09.080, 04.09.310, 04.09.330, 04.09.090, 04.09.100, 04.21.040, 43.60.010, 04.09.110, 04.09.120, 04.11.540, 04.09.130, 04.09.140, 04.09.145, 04.09.150, 04.09.160, 04.09.200, 04.09.420, 04.09.610, 04.09.640, 04.09.670, 04.16.120, 04.09.210, 04.21.080, 04.11.680, 04.09.620, 04.09.220, 04.16.049, 04.09.230, 04.09.490, 04.09.480, 04.09.470, 04.09.240, 04.09.250, 04.09.260, 04.09.270, 04.11.210, 04.09.280, 04.09.290, 04.09.300, 04.09.320, 04.11.140, 04.09.340, 04.11.400, 04.09.430, 04.09.440, 04.09.350, 04.09.750, 04.09.370, 04.09.380, 04.09.400, 04.09.520, 04.09.410, 04.21.025, 04.16.010, 04.09.450, 04.21.050, 04.09.500, 04.09.510, 04.11.135, 04.09.600, 04.09.690, 04.11.260, 04.09.680, 04.09.630, 04.09.650, 04.09.660, 04.09.700, 04.21.072, 04.11.499, 04.11.010, 04.11.020, 04.16.200, 04.11.015, 04.11.040, 04.11.045, 04.11.050, 04.11.055, 04.11.060, 04.11.160, 04.11.310, 04.11.460, 04.11.090, 04.11.220, 04.11.230, 04.11.240, 04.11.250, 04.11.365, 04.11.270, 04.21.010, 04.11.280, 04.11.295, 12.62.160, 12.62.400, 11.56.200, 04.11.320, 04.11.410, 04.11.507, 04.11.420, 04.11.450, 04.11.495, 04.11.330, 04.11.340, 04.11.360, 04.11.290, 04.11.100, 18.56.230, 04.11.370, 04.21.030, 04.11.395, 04.11.405, 04.11.430, 04.11.470, 04.11.510, 04.11.480, 04.16.051, 04.11.520, 04.11.535, 12.55.025, 04.11.537, 04.11.560, 44.62.560, 04.11.570, 04.11.580, 04.11.590, 04.11.610, 04.11.630, 04.16.015, U.S.C, 04.16.020, 04.16.025, 04.16.030, 04.16.180, 04.16.035, 04.16.040, 04.16.045, 04.16.047, 04.16.160, 04.11.110, 23.10.355, 11.81.900, 04.16.052, 04.16.055, 04.16.057, 04.16.060, 04.16.080, 04.16.090, 04.16.110, 04.16.125, 04.16.130, 04.16.140, 04.16.150, 04.16.170, 04.16.172, 04.11.130, 04.11.170, 04.16.175, 04.16.022, 04.21.065, 04.16.220, 04.21.060, 04.11.501, 04.21.020, 04.09.010, 04.11.080, 04.21.074, 04.21.076, 04.21.078, 04.16.050, 05.15.690, 09.65.315, 04.11.255, 11.61.220, 18.65.790, 11.76.100, 11.76.105, 11.76.107, 18.65.400, 18.65.490, 18.65.700, 22.20.130, 28.15.046, 45.55.030, 45.55.060, 18.65.085, 18.80.230, 39.50.200, 17.38.080, 43.60.020, 43.70.105, 45.55.990, 45.45.590, 04.11.115, 04.11.120, 04.11.180, 04.11.200, 04.11.225, 04.16.070, 04.16.100, 04.16.210
SB0076F, AM HCS CSSSSB 76(L&C), introduced 05/07/2018: 04.06.075, 04.06.080, 04.06.090, 04.11.070, 04.06.095, 04.11.491, 40.25.110, 40.25.220, 04.09.460, 04.11.150, 04.06.100, 04.09.020, 04.09.360, 04.09.050, 04.09.030, 04.09.040, 04.09.060, 04.09.070, 04.09.080, 04.09.310, 04.09.330, 04.09.090, 04.09.100, 04.21.040, 43.60.010, 04.09.110, 04.09.120, 04.11.540, 04.09.130, 04.09.140, 04.09.145, 04.09.150, 04.09.160, 04.09.200, 04.09.420, 04.09.610, 04.09.640, 04.09.670, 04.16.120, 04.09.210, 04.21.080, 04.11.680, 04.09.620, 04.09.220, 04.16.049, 04.09.230, 04.09.490, 04.09.480, 04.09.470, 04.09.240, 04.09.250, 04.09.260, 04.09.270, 04.11.210, 04.09.280, 04.09.290, 04.09.300, 04.09.320, 04.11.140, 04.09.340, 04.11.400, 04.09.430, 04.09.440, 04.09.350, 04.09.750, 04.09.370, 04.09.380, 04.09.400, 04.09.520, 04.09.410, 04.21.025, 04.16.010, 04.09.450, 04.21.050, 04.09.500, 04.09.510, 04.11.135, 04.09.600, 04.09.690, 04.11.260, 04.09.680, 04.09.630, 04.09.650, 04.09.660, 04.09.700, 04.21.072, 04.11.499, 04.11.010, 04.11.020, 04.16.200, 04.11.015, 04.11.040, 04.11.045, 04.11.050, 04.11.055, 04.11.060, 04.11.160, 04.11.170, 04.11.310, 04.11.460, 04.11.090, 04.11.220, 04.11.230, 04.11.240, 04.11.250, 04.11.365, 04.11.270, 04.21.010, 04.11.280, 04.11.295, 12.62.160, 12.62.400, 11.56.200, 04.11.320, 04.11.410, 04.11.507, 04.11.420, 04.11.450, 04.11.495, 04.11.330, 04.11.340, 04.11.360, 04.11.290, 04.11.10