State of Alaska
Fiscal Note
Bill Version: CSSB 179(CRA)
2024 Legislative Session
Fiscal Note Number: 1
(S) Publish Date: 3/4/2024
Identifier: SB179-DOR-TAX-02-20-24 Department: Department of Revenue
Title: PROPERTY TRANSFER TAX; MUNI TELECOMM Appropriation: Taxation and Treasury
TAX Allocation: Tax Division
Sponsor: BJORKMAN OMB Component Number: 2476
Requester: (S) Community and Regional Affairs
Expenditures/Revenues
Note: Amounts do not include inflation unless otherwise noted below. (Thousands of Dollars)
Included in
FY2025 Governor's
Appropriation FY2025 Out-Year Cost Estimates
Requested Request
OPERATING EXPENDITURES FY 2025 FY 2025 FY 2026 FY 2027 FY 2028 FY 2029 FY 2030
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 (FY2024) cost: 0.0 (separate supplemental appropriation required)
Estimated CAPITAL (FY2025) 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? No
If yes, by what date are the regulations to be adopted, amended or repealed? N/A
Why this fiscal note differs from previous version/comments:
Not applicable, initial version.
Prepared By: Brandon Spanos, Acting Director Phone: (907)269-6736
Division: Tax Division Date: 02/20/2024
Approved By: Eric DeMoulin, Administrative Services Director Date: 02/20/24
Agency: Department of Revenue
Printed 3/1/2024 Page 1 of 2 Control Code: cNUQq
 CSSB 179(CRA) - Fiscal Note 1
FISCAL NOTE ANALYSIS
STATE OF ALASKA BILL NO. SB 179
2024 LEGISLATIVE SESSION
Analysis
The bill prohibits cities and boroughs from collecting a sales or use tax on the transfer of real property, and further would
prohibit the state from levying or collecting a sales or use tax on the transfer of real property.
This bill would have no effect on state revenue because there is no state level sales and use tax. The Tax Division does not
track municipal sales and use tax structure.
(Revised 10/31/2023 OMB/LFD) Page 2 of 2
SB179-DOR-TAX-02-20-24 Page 2 of 2 Control Code: cNUQq


Statutes affected:
SB0179A, AM SB 179, introduced 01/16/2024: 29.10.200, 29.45.650, 29.45.700, 04.21.010, 29.45.750
SB0179B, AM CSSB 179(CRA), introduced 03/04/2024: 29.10.200, 29.45.650, 29.45.700, 04.21.010, 29.45.750, 34.70.200