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Alaska Statutes (Last Updated: January 11, 2017) |
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Title 43. REVENUE AND TAXATION. |
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Chapter 43.50. TOBACCO TAXES AND SALES. |
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Article 43.50.01. CIGARETTE TAX ACT. |
Section 43.50.020. Separate licenses.
Latest version.
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If a person operates more than one place of business, the person must obtain a separate license for each place of business, except that a person operating one or more cigarette vending machines is considered to have only one place of business for the purpose of a license under AS 43.50.010 - 43.50.180. A person licensed only as a manufacturer, distributor, direct-buying retailer, vending machine operator, or buyer may not operate in another capacity unless the appropriate license for it is first secured. Each license shall be exhibited at the place of business for which it is issued and in the manner prescribed by the department.