State of Alaska
Fiscal Note
Bill Version: SB 201
2022 Legislative Session
Fiscal Note Number: 1
(S) Publish Date: 2/22/2022
Identifier: Department: Department of Revenue
Title: USE OF INTERNET FOR CHARITABLE GAMING Appropriation: Taxation and Treasury
Sponsor: LABOR & COMMERCE Allocation: Tax Division
Requester: (S) Labor & Commerce OMB Component Number: 2476
Expenditures/Revenues
Note: Amounts do not include inflation unless otherwise noted below. (Thousands of Dollars)
Included in
FY2023 Governor's
Appropriation FY2023 Out-Year Cost Estimates
Requested Request
OPERATING EXPENDITURES FY 2023 FY 2023 FY 2024 FY 2025 FY 2026 FY 2027 FY 2028
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 0.0 0.0 0.0 0.0 0.0 0.0
Estimated SUPPLEMENTAL (FY2022) cost: 0.0 (separate supplemental appropriation required)
Estimated CAPITAL (FY2023) 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If yes, by what date are the regulations to be adopted, amended or repealed? 12/31/22
Why this fiscal note differs from previous version/comments:
Fiscal note zeroed out as per committee action on 2/21/2022.
Prepared By: Senator Costello Phone: (907)465-4968
Senate Labor and Commerce Committee Date: 02/21/2022
Printed 2/22/2022 Page 1 of 2 Control Code: QYqML
SB 201 - Fiscal Note 1
FISCAL NOTE ANALYSIS
STATE OF ALASKA BILL NO. SB 201
2022 LEGISLATIVE SESSION
Analysis
Background
The proposed legislation 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.
These activities are currently allowed though June 30, 2022 due to the passage of HB76 in 2021, which was the Emergency
Declaration bill. This proposed legislation would allow for these certain charitable gaming activities to continue in the
same manner as allowed now under this temporary legislation.
The Department of Revenue (Department) would need to establish regulations 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 done as soon as possible as the bill has an immediate effective date
but acknowledge that regulations typically take several months to be completed.
Revenue Impact
It is possible that by allowing these games to be conducted online, 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. The impact from this legislation is expected to be de
minimis to state revenues.
Implementation Cost
The proposed legislation results in no change to our Tax Revenue Management System (TRMS). The Department can
implement this bill with existing resources and does not anticipate any continuing costs or additional staff needs.
(Revised 11/23/2021 OMB/LFD) Page 2 of 2
SB__201 Page 2 of 2 Control Code: QYqML

Statutes affected:
SB0201A, AM SB 201, introduced 02/16/2022: 05.15.060, 05.15.100, 05.15.640
SB0201B, AM SB 201 am, introduced 03/18/2022, passed Senate 03/18/2022: 05.15.060, 05.15.100, 05.15.640, 05.15.150, 15.13.400