State of Alaska
Fiscal Note
Bill Version: SB 77
2021 Legislative Session
Fiscal Note Number: 1
(S) Publish Date: 4/14/2021
Identifier: SB77-DOR-TAX-03-1921 Department: Department of Revenue
Title: USE OF INTERNET FOR CHARITABLE GAMING Appropriation: Taxation and Treasury
Sponsor: LABOR & COMMERCE Allocation: Tax Division
Requester: (S) State Affairs OMB Component Number: 2476
Expenditures/Revenues
Note: Amounts do not include inflation unless otherwise noted below. (Thousands of Dollars)
Included in
FY2022 Governor's
Appropriation FY2022 Out-Year Cost Estimates
Requested Request
OPERATING EXPENDITURES FY 2022 FY 2022 FY 2023 FY 2024 FY 2025 FY 2026 FY 2027
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 (FY2021) cost: 0.0 (separate supplemental appropriation required)
Estimated CAPITAL (FY2022) cost: 0.0 (separate capital appropriation required)
Does the bill create or modify a new fund or account? No
(Supplemental/Capital/New Fund - 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If yes, by what date are the regulations to be adopted, amended or repealed? 06/30/21
Why this fiscal note differs from previous version/comments:
Not applicable, initial version.
Prepared By: Collen Glover, Director Phone: (907)269-1033
Division: Tax Division Date: 03/19/2021
Approved By: Brian Fechter, Administrative Services Director Date: 03/19/21
Agency: Department of Revenue
Printed 4/14/2021 Page 1 of 2 Control Code: kzmrC
 SB 77 - Fiscal Note 1
FISCAL NOTE ANALYSIS
STATE OF ALASKA BILL NO. SB 77
2021 LEGISLATIVE SESSION
Analysis
Background
This bill would allow for certain charitable gaming activities to be conducted online. Current statute, AS 05.15.640,
disallows the use of broadcasting and the internet to conduct a charitable gaming activity. This bill amends AS 05.15.640
to allow the following gaming activities to be conducted using the Internet: raffle or lottery, dog mushers contest, derby,
or type of classic defined in AS 05.15.690.
The Department would need to establish standards for online tickets sales to ensure compliance with charitable gaming
laws. This includes standards for age and location verification to ensure the purchaser is of legal age and within the State.
There would also need to be guidelines for data security to ensure that the online ticket sales were authorized. These
would need to be in place before the legislation takes place, which would be 90 days after passage, since there is no
effective date stated in the bill.
Revenue Impact
The revenue impacts of this bill cannot be determined due to not knowing how this legislation may change the amount
and volume of gaming activity.
It is possible that by allowing these games to be conducted online, that there may be an increase of gaming activities. The
potential incremental impact to state revenues is insignificant. The amount of net proceeds and permit fees from all
charitable gaming activities to state revenue is ~$500,000 per year.
Implementation Cost
There is no change to our Tax Revenue Management System (TRMS). The Department of Revenue can implement this
legislation with existing resources and does not anticipate any continuing costs or additional staff needs.
(Revised 1/13/2021 OMB/LFD) Page 2 of 2
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Statutes affected:
SB0077A, AM SB 77, introduced 02/10/2021: 05.15.060, 05.15.100, 05.15.640