Alaska Stat. » Chapter 43.70
Alaska Statutes

Alaska Stat. § 43.70.010 (2026)

Exemptions. [Repealed, § 5 ch 144 SLA 1978.]

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Sec. 43.70.010. Exemptions. [Repealed, § 5 ch 144 SLA 1978.]
Notes of Decisions
Cited in 3 cases, 1978–1983 · leading case: Liberati v. Bristol Bay Borough, 584 P.2d 1115 (Alaska 1978).
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Liberati v. Bristol Bay Borough, 584 P.2d 1115 (Alaska 1978). · cites it 4× “[28] AS 43.70.010 et seq. [29] AS 43.70.080. [30] See AS 43.”
State, Dep't of Revenue v. Alaska Pulp Am., Inc., 674 P.2d 268 (Alaska 1983). · cites it 5× “AS 43.70.010 [repealed by ch. 144, § 5, SLA 1978] identified ten other exemptions, but similarly did not exempt affiliated corporations.”
State, Dep't of Revenue v. Debenham Elec. Supply Co., 612 P.2d 1001 (Alaska 1980). · cites it 3× “In this case we are called upon to determine whether AS 43.70.010(a)(5), which exempts certain gross receipts from the tax *1002 imposed by the Alaska Business License Act, 1 applies to the Appellees’ sales of electrical and roofing supplies and other building materials to…”
— Alaska Stat. § 43.70.010(a)(5) — 2 cases
State, Dep't of Revenue v. Debenham Elec. Supply Co., 612 P.2d 1001 (Alaska 1980). “In this case we are called upon to determine whether AS 43.70.010(a)(5), which exempts certain gross receipts from the tax *1002 imposed by the Alaska Business License Act, 1 applies to the Appellees’ sales of electrical and roofing supplies and other building materials to…”
Liberati v. Bristol Bay Borough, 584 P.2d 1115 (Alaska 1978). “[28] AS 43.70.010 et seq. [29] AS 43.70.080. [30] See AS 43.”
— Alaska Stat. § 43.70.010(a)(7) — 1 case
State, Dep't of Revenue v. Alaska Pulp Am., Inc., 674 P.2d 268 (Alaska 1983). “AS 43.70.010 [repealed by ch. 144, § 5, SLA 1978] identified ten other exemptions, but similarly did not exempt affiliated corporations.”
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