Alaska Statutes
Alaska Stat. § 43.70.110 (2026)
Definitions
✓ current as of July 2026
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Sec. 43.70.110. Definitions.
In this chapter, unless the context otherwise requires,
(1) “business” means a for profit or nonprofit entity engaging or offering to engage in a trade, a service, a profession, or an activity with the goal of receiving a financial benefit in exchange for the provision of services, or goods or other property;
(2) “commissioner” means the commissioner of commerce, community, and economic development;
(3) “department” means the Department of Commerce, Community, and Economic Development;
(4) “electronic smoking product” has the meaning given in AS 11.81.900(b);
(5) “line of business” means the particular trade, service, profession, or activity engaged in by a for-profit or nonprofit entity with the goal of receiving a financial benefit;
(6) “person” includes an individual, firm, partnership, joint venture, association, corporation, estate trust, business trust, receiver, or any group or combination acting as a unit;
(7) “product containing nicotine” does not include a cigarette, a cigar, tobacco, or a product containing tobacco.
In this chapter, unless the context otherwise requires,
(1) “business” means a for profit or nonprofit entity engaging or offering to engage in a trade, a service, a profession, or an activity with the goal of receiving a financial benefit in exchange for the provision of services, or goods or other property;
(2) “commissioner” means the commissioner of commerce, community, and economic development;
(3) “department” means the Department of Commerce, Community, and Economic Development;
(4) “electronic smoking product” has the meaning given in AS 11.81.900(b);
(5) “line of business” means the particular trade, service, profession, or activity engaged in by a for-profit or nonprofit entity with the goal of receiving a financial benefit;
(6) “person” includes an individual, firm, partnership, joint venture, association, corporation, estate trust, business trust, receiver, or any group or combination acting as a unit;
(7) “product containing nicotine” does not include a cigarette, a cigar, tobacco, or a product containing tobacco.
Notes of Decisions
Cited in 6
cases, 1981–1984 · leading case: State, Dep't of Revenue v. Alaska Pulp Am., Inc., 674 P.2d 268 (Alaska 1983).
State, Dep't of Revenue v. Alaska Pulp Am., Inc., 674 P.2d 268 (Alaska 1983). “8 They base their argument on interpretations of the statutory definitions of “business” and “person” set forth in AS 43.70.110. AS 43.70.110(1) defines business for purposes of the ABLA as follows: “Business” includes all activities or acts, personal, professional, or…”
Green Constr. Co. v. State, Dep't of Revenue, 674 P.2d 260 (Alaska 1983). “To the contrary, the language of AS 43.70.110 indicates that the legislature intended to tax construction contractors on the total price of the cost-plus contract.”
Alyeska Pipeline Serv. Co. v. Williams, 687 P.2d 323 (Alaska 1984). “AS 43.70.110(1) defines “business” as “all activities .”
Williams v. BP Alaska Expl., Inc., 677 P.2d 236 (Alaska 1983). “” They place emphasis upon the appearance of the word “profit” in the statutory definition of “business” and suggest that the word “profit” “supplies] the interpretive context for the words ‘gain’ and ‘benefit’ ” in AS 43.70.110(1). The Department contends to the contrary that…”
State, Dept. of Revenue v. N. TV, Inc., 670 P.2d 367 (Alaska 1983). “” AS 43.70.110(1) (emphasis added). The question to be decided is whether the “source” of the revenues received by Northern TV is considered to be the out-of-state entities paying for the airing of the broadcasts in Alaska or Northern TV’s instate activity of broadcasting…”
N. Adjusters, Inc. v. Dep't of Revenue, 627 P.2d 205 (Alaska 1981). “We hold that the Department has correctly construed AS 43.70.110(1). The purpose of excluding “insurance businesses” from the coverage of AS 43.”
— Alaska Stat. § 43.70.110(1) — 6 cases
State, Dep't of Revenue v. Alaska Pulp Am., Inc., 674 P.2d 268 (Alaska 1983). “8 They base their argument on interpretations of the statutory definitions of “business” and “person” set forth in AS 43.70.110. AS 43.70.110(1) defines business for purposes of the ABLA as follows: “Business” includes all activities or acts, personal, professional, or…”
Alyeska Pipeline Serv. Co. v. Williams, 687 P.2d 323 (Alaska 1984). “AS 43.70.110(1) defines “business” as “all activities .”
Williams v. BP Alaska Expl., Inc., 677 P.2d 236 (Alaska 1983). “” They place emphasis upon the appearance of the word “profit” in the statutory definition of “business” and suggest that the word “profit” “supplies] the interpretive context for the words ‘gain’ and ‘benefit’ ” in AS 43.70.110(1). The Department contends to the contrary that…”
Green Constr. Co. v. State, Dep't of Revenue, 674 P.2d 260 (Alaska 1983). “To the contrary, the language of AS 43.70.110 indicates that the legislature intended to tax construction contractors on the total price of the cost-plus contract.”
State, Dept. of Revenue v. N. TV, Inc., 670 P.2d 367 (Alaska 1983). “” AS 43.70.110(1) (emphasis added). The question to be decided is whether the “source” of the revenues received by Northern TV is considered to be the out-of-state entities paying for the airing of the broadcasts in Alaska or Northern TV’s instate activity of broadcasting…”
— Alaska Stat. § 43.70.110(2) — 5 cases
Green Constr. Co. v. State, Dep't of Revenue, 674 P.2d 260 (Alaska 1983). “To the contrary, the language of AS 43.70.110 indicates that the legislature intended to tax construction contractors on the total price of the cost-plus contract.”
State, Dep't of Revenue v. Alaska Pulp Am., Inc., 674 P.2d 268 (Alaska 1983). “8 They base their argument on interpretations of the statutory definitions of “business” and “person” set forth in AS 43.70.110. AS 43.70.110(1) defines business for purposes of the ABLA as follows: “Business” includes all activities or acts, personal, professional, or…”
Williams v. BP Alaska Expl., Inc., 677 P.2d 236 (Alaska 1983). “” They place emphasis upon the appearance of the word “profit” in the statutory definition of “business” and suggest that the word “profit” “supplies] the interpretive context for the words ‘gain’ and ‘benefit’ ” in AS 43.70.110(1). The Department contends to the contrary that…”
Alyeska Pipeline Serv. Co. v. Williams, 687 P.2d 323 (Alaska 1984). “AS 43.70.110(1) defines “business” as “all activities .”
State, Dept. of Revenue v. N. TV, Inc., 670 P.2d 367 (Alaska 1983). “” AS 43.70.110(1) (emphasis added). The question to be decided is whether the “source” of the revenues received by Northern TV is considered to be the out-of-state entities paying for the airing of the broadcasts in Alaska or Northern TV’s instate activity of broadcasting…”
— Alaska Stat. § 43.70.110(3) — 1 case
State, Dep't of Revenue v. Alaska Pulp Am., Inc., 674 P.2d 268 (Alaska 1983). “8 They base their argument on interpretations of the statutory definitions of “business” and “person” set forth in AS 43.70.110. AS 43.70.110(1) defines business for purposes of the ABLA as follows: “Business” includes all activities or acts, personal, professional, or…”
— Alaska Stat. § 43.70.110(4) — 1 case
State, Dep't of Revenue v. Alaska Pulp Am., Inc., 674 P.2d 268 (Alaska 1983). “8 They base their argument on interpretations of the statutory definitions of “business” and “person” set forth in AS 43.70.110. AS 43.70.110(1) defines business for purposes of the ABLA as follows: “Business” includes all activities or acts, personal, professional, or…”
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