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The Department of Commerce, Community, and Economic Development offices are closed to the public at this time. We are still open for business and encourage you to contact us via phone or email.

Local Government Resource Desk

Budgeting & Financial Management

Gaming

Introduction

This section of LOGON is to provide assistance to municipal governments and villages, and does not specifically address the needs or issues of the general public.

The Department of Revenue's Tax Division has oversight of gaming in the State of Alaska and maintains a website with applicable forms and other information, as well as a comprehensive list of frequently asked questions that complement the questions addressed in this chapter.

The State of Alaska provides that municipalities and other qualified organizations may obtain a permit and conduct games of chance to raise money to support certain activities (educational, political, civic, public, charitable, patriotic, or religious purposes). The ability of a qualified organization to conduct games of chance and use the net proceeds is considered a privilege and requires that the organization receive a permit issued by Department of Revenue and conduct the "gaming" activities according to Alaska Statutes and Regulations. Gaming is closely regulated and has many restrictions on it.

In the State of Alaska gaming is regulated under Alaska Statutes Title 5 (AS 05.15.010-.690) and the Alaska Administrative Code 15 AAC .160. These laws establish the process required to receive a permit to conduct gaming and identify the procedures for and restrictions on how the games are conducted.

Narrative Frequently Asked Questions Additional Resources Applicable Laws and Regulations

Revised 12/30/2014