Alaska Gaming License
An Alaska gaming license is a state authorization to run charitable gaming under AS 05.15, issued by the Alaska Department of Revenue, Tax Division, Gaming Section. Alaska authorizes bingo, pull-tabs, raffles, lotteries, classics, derbies and Calcutta pools for municipalities and qualified nonprofit organizations. No commercial casino, online gambling or sportsbook license exists in the state.
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Key facts
| Regulator | Alaska Department of Revenue, Tax Division, Gaming Section |
|---|---|
| Law | AS 05.15, cited as the Alaska Gaming Reform Act, and 15 AAC 160 |
| Permit fee | $20, $50 or $100 a year, set by the previous year's gross receipts (AS 05.15.020(c)) |
| Timeline | No statutory processing deadline. Every permit runs to 31 December of the year it is issued. |
| Taxation | No state tax on a permittee's gaming revenue. Pull-tab distributors collect and pay a 3 percent pull-tab tax under AS 05.15.184. |
| Commercial or online operator license | None. Alaska authorizes charitable gaming only. |
Alaska runs one gaming regime and it is charitable. A permit under AS 05.15 lets a municipality or a qualified nonprofit organization raise money through bingo, pull-tabs, raffles and lotteries, classics, dog mushers' contests, fish derbies, Calcutta pools and contests of skill. Net proceeds go to charitable, educational, civic, public, patriotic or religious use in the state.
Three words on this page mean three different things. A permit belongs to the organization that holds the gaming rights. A license belongs to the businesses in the supply chain: operators, pull-tab distributors and pull-tab manufacturers. A registration belongs to the bar or package store that sells pull-tabs on a permittee's behalf.
Who regulates gaming in Alaska?
The Alaska Department of Revenue, Tax Division, Gaming Section administers charitable gaming under AS 05.15 and 15 AAC 160. The Gaming Section issues permits, operator licenses, pull-tab distributor and manufacturer licenses and vendor registrations, takes the quarterly and annual reports, and runs the permittee test through Revenue Online.
Charity registration is a separate matter handled by a separate agency. Organizations that solicit charitable contributions in Alaska register with the Alaska Department of Law, Consumer Protection Unit. An Alaska gaming permit from the Department of Revenue does not cover that filing, and a charitable registration does not authorize a single bingo session.
Local government has a say too. Notify the nearest city or borough when you file. That local government may then pass a resolution protesting the activity, on the single ground that the applicant lacks the qualifications set in AS 05.15.030.
Can you get a commercial or online gambling license in Alaska?
No. Alaska issues no commercial casino, online casino, sportsbook or state lottery license of any kind. AS 05.15.180(a) does not authorize playing cards, dice, roulette wheels or coin-operated machines. Only the charitable activities listed in AS 05.15.100(a) can be permitted, and only to municipalities and qualified organizations.
Online activity exists, but inside narrow limits. AS 05.15.640(c) lets a permittee, an operator or the holder of a multiple-beneficiary permit run four things online: a raffle or lottery, a dog mushers' contest, a derby or a classic. The winning ticket may be drawn electronically. At the point of sale the buyer certifies two things: legal purchasing age, and that the buyer is not inside a local-option area that bans charitable gaming.
The activity itself, and the draw, must happen in Alaska under AS 05.15.640(e). Nothing in that section opens the door to online casino games or online sports betting.
One bill is live. HB 145 of the 34th Alaska Legislature, "Mobile Sports Wagering; Tax", would authorize mobile sports wagering under Department of Revenue oversight, taxed on wagering revenue. The House Labor and Commerce Committee heard and held HB 145 on 27 February 2026, and the bill still carries a second referral to House Finance. HB 145 is not law, and no Alaska sports betting license exists today.
Which Alaska gaming licenses and permits exist?
Six categories exist under AS 05.15, and none of them is a commercial operator license. Two are permits held by municipalities and qualified organizations. Three are licenses held by businesses in the pull-tab and game-running supply chain. One is a registration attached to a permittee's own permit.
| Category | Who it is for | Fee and statute |
|---|---|---|
| Permittee permit | A municipality or a qualified organization conducting its own games | $20, $50 or $100 a year (AS 05.15.020(c)) |
| Multiple-beneficiary permit | Two to six municipalities or qualified organizations applying jointly | Same fee scale (AS 05.15.100(d), AS 05.15.145) |
| Operator license | A natural person, municipality or qualified organization running games for a permittee | $500 a year, plus bond and insurance (AS 05.15.122) |
| Pull-tab distributor license | A business distributing pull-tab games inside Alaska | $1,000 a year (AS 05.15.183) |
| Pull-tab manufacturer license | A business making pull-tabs, or selling pull-tabs made elsewhere into Alaska | $2,500 a year (AS 05.15.181) |
| Vendor registration | A bar or package store selling pull-tabs for a permittee | $50 for each location a year (AS 05.15.188) |
Permittee permit
A permittee permit gives a municipality or a qualified organization the right to conduct the activities listed in AS 05.15.100(a). The permit runs for the calendar year and expires on 31 December. The fee is $20, $50 or $100 depending on the previous year's gross receipts, and a permit cannot be transferred to another organization.
Two to six municipalities or qualified organizations can instead apply jointly for a multiple-beneficiary permit under AS 05.15.100(d) and AS 05.15.145. Joint holders share one member in charge, file joint reports, and multiply the bingo session allowance by the number of holders.
Operator license
An operator license lets someone run gaming on a permittee's behalf for a fee. AS 05.15.122 sets the annual fee at $500, requires liability insurance, and requires a bond of $25,000 for each permit operated, capped at $100,000. A natural person, a municipality or a qualified organization can hold the license.
Two performance floors decide whether the license survives. AS 05.15.128 requires an operator to report adjusted gross income of at least 15 percent of gross income. From that figure, the operator must pay each authorizing permittee at least 30 percent on pull-tabs, or at least 10 percent on other gaming. Missing either floor triggers revocation.
Contracts between a permittee and an operator go to the department for approval before any game runs. AS 05.15.115 also limits a permittee to one operator per activity type.
Pull-tab distributor and manufacturer licenses
Pull-tabs move through two licensed tiers. A pull-tab distributor license costs $1,000 a year under AS 05.15.183 and is required to distribute pull-tab games in Alaska. A pull-tab manufacturer license costs $2,500 a year under AS 05.15.181. That license covers making pull-tabs in the state, and selling pull-tabs made elsewhere into it.
Distributors carry the tax. AS 05.15.184 requires a pull-tab distributor to collect 3 percent of gross receipts less prizes awarded on each series distributed. Payment goes to the department with the monthly series report.
Distribution is geographically closed. Pull-tabs may only go out from a location inside Alaska, and a distributor may not sell or deliver a series straight to a vendor.
Vendor registration
Vendor registration is not a license. Under AS 05.15.188 a permittee registers a vendor with the department and pays $50 for each location where that vendor will sell pull-tabs. Approval adds an endorsement to the permittee's own permit, which must be posted where the gaming public can see it.
Only two kinds of business qualify as a vendor under AS 05.15.690: a holder of a beverage dispensary license or beverage dispensary tourism license, and a holder of a package store license. A permittee may contract with no more than five vendors and must keep at least 70 percent of the ideal net.
Who qualifies for an Alaska gaming permit?
Only a municipality or a qualified organization qualifies under AS 05.15.120. A qualified organization is a bona fide civic, service, religious, charitable, fraternal, veterans, labor, political or educational body, a police or fire department, a dog mushers' or outboard motor association, a fishing derby association or a nonprofit trade association that operates without profit to its members.
The Department of Revenue applies three tests to a first-time applicant:
Nonprofit status: the organization operates without profit to its members, as defined in AS 05.15.690.
Membership: at least 25 adult members who are Alaska residents. A municipality, school or university does not file a member list.
History: three continuous years of existence immediately before the application.
People matter as much as the entity. AS 05.15.105 bars anyone convicted of a felony, or of a crime involving theft, dishonesty or a gambling law violation. The bar covers holding a permit or license, managing or supervising for one, and working for one as a fundraiser or consultant.
How it works
How do you apply for an Alaska gaming permit?
Navigating the gaming license process can be complex. Here's a streamlined guide to each step.
Applications go through Revenue Online in four stages: set up the bank account, bylaws and tested people first, gather seven attachments, file and pay, then wait for the Gaming Section to review. Submitting the application is not the same as holding a permit, and no statute sets a processing deadline.
What are the requirements and documents?
Eligibility rests on three pillars: a qualified organization or municipality, 25 adult Alaska-resident members, and three continuous years of existence. A Primary and an Alternate Member-in-Charge must pass Alaska's gaming permittee test. Seven attachments and a dedicated gaming bank account round out a first-time application.
Nothing on this list resembles a commercial license file. There is no personal CV requirement, no utility bill, no lawyer's or accountant's reference letter, no passport and no source-of-funds pack. The Department of Revenue is testing whether a nonprofit is real, established and locally rooted, not whether an operator can fund a casino.
Ongoing duties start the day the permit lands:
A quarterly report by the 45th day after any quarter with gross receipts of $50,000 or more.
An annual report by 15 March, with the additional fee under AS 05.15.020(b) where it applies.
Expenses capped at 70 percent of adjusted gross income on pull-tabs and 90 percent on other gaming, under AS 05.15.160.
Prizes capped at $2,000,000 a year, or $500,000 a year where an operator runs the activity, under AS 05.15.180(g).
Net proceeds dedicated to the uses allowed by AS 05.15.150 and 15 AAC 160.810.
How much does an Alaska gaming license cost?
State fees run from $20 to $2,500 a year and depend on which category you hold. A permittee pays $20, $50 or $100 based on the previous year's gross receipts. An operator pays $500, a pull-tab distributor $1,000, a pull-tab manufacturer $2,500, and a vendor registration $50 for each location.
| Item | Amount | Source |
|---|---|---|
| Permittee permit, new applicant or previous-year gross receipts under $20,000 | $20 a year | AS 05.15.020(c)(1) and (2) |
| Permittee permit, previous-year gross receipts of $20,000 to $100,000 | $50 a year | AS 05.15.020(c)(3) |
| Permittee permit, previous-year gross receipts above $100,000 | $100 a year | AS 05.15.020(c)(4) |
| Additional annual fee where previous-year gross receipts reached $20,000 | 1 percent of the previous year's net proceeds | AS 05.15.020(b) |
| Operator license | $500 a year | AS 05.15.122(b)(2) |
| Operator bond | $25,000 for each permit operated, capped at $100,000 | AS 05.15.122(b)(5) |
| Pull-tab distributor license | $1,000 a year | AS 05.15.183(b) |
| Pull-tab manufacturer license | $2,500 a year | AS 05.15.181(b) |
| Vendor registration | $50 for each location, each year | AS 05.15.188(a) and (e) |
| Pull-tab tax | 3 percent of gross receipts less prizes, paid by the distributor | AS 05.15.184 |
Two costs sit outside the fee table. A bond of $25,000 for each permit operated, capped at $100,000, applies only to operators. Late payment carries interest at the rate in AS 43.05.225. On top of that sits a penalty of 1 percent of the unpaid balance for each 30-day period, capped at 25 percent of the fee.
Renewal
Renewal happens once a year through Revenue Online: log in, open the permit account under My Accounts, select Renew Now, update the membership, members-in-charge, games and net-proceeds sections, then pay. The renewed permit stays valid through 31 December of the registration year.
The renewal fee is not fixed. Revenue Online sets it from the gross receipts reported for the previous year, using the same $20, $50 and $100 scale as a first application. Operator, distributor and manufacturer licenses renew on their own annual fees and are not covered by the permit renewal.
A permittee or operator may not run an activity while any report or fee is late, under AS 05.15.095(b).
What taxes apply to Alaska charitable gaming?
Alaska levies no state gaming tax on a permittee's gaming revenue. One gaming tax exists in AS 05.15: a 3 percent pull-tab tax on gross receipts less prizes awarded, collected and paid by the licensed pull-tab distributor under AS 05.15.184. The cost reaches permittees through the price of a pull-tab series, not through a return they file.
Federal tax exemption is a separate thing from gaming. A 501(c) letter from the IRS proves the organization's status to the Department of Revenue, and it says nothing about gaming duties in Alaska.
Three money rules bite harder than any tax rate:
AS 05.15.150 sends net proceeds to political, educational, civic, public, charitable, patriotic or religious use in the state. Gaming money is not retained profit.
An operator must pay each authorizing permittee at least 30 percent of adjusted gross income from pull-tabs, or at least 10 percent from other gaming, under AS 05.15.128.
A permittee whose gross receipts reached $20,000 pays an additional annual fee of 1 percent of the previous year's net proceeds under AS 05.15.020(b).
What are the advantages of Alaska charitable gaming?
The entry cost is unusually low and the rulebook is short. A $20 permit fee, one statute in AS 05.15 and one set of regulations in 15 AAC 160 put a bingo or pull-tab program within reach of a small organization. Outside counsel is optional, and Revenue Online carries the whole filing.
Four benefits hold up against the statute:
A $20 to $100 annual permit fee, set by AS 05.15.020(c), with no capital requirement.
No state tax on the permittee's gaming revenue, and no gaming return to file.
A statutory list of authorized activities in AS 05.15.100(a), so what is allowed is knowable in advance.
Local rooting: proceeds stay in Alaska, which the department weighs when it assesses the public interest.
What are the disadvantages of Alaska charitable gaming?
The ceiling is the problem, not the paperwork. Alaska has no commercial market to enter: no casino license, no online casino, no sportsbook and no state lottery. A private commercial operator has no route in at all, because AS 05.15.120 limits permits to municipalities and qualified organizations.
Five constraints matter before an organization commits:
Net proceeds must be given away under AS 05.15.150, so gaming funds a cause rather than a balance sheet.
Prizes are capped at $2,000,000 a year, and at $500,000 where an operator runs the games.
Bingo is capped at 14 sessions a month and 35 games a session under AS 05.15.060(a)(7).
Reporting is continuous: quarterly filings above $50,000 in receipts, an annual report by 15 March, and an accountant's review for operators.
Enforcement is real. AS 05.15.170 allows suspension for up to a year, or revocation. After revocation the bar on reapplying runs up to five years for a license or vendor registration, and up to one year for a permit.
How does Alaska compare with commercial US gaming states?
Alaska sits at the closed end of the US spectrum. Commercial states license online casinos through land-based casino holders and tax the revenue at 19.75 to 54 percent. Alaska issues permits to nonprofits and municipalities, and taxes only pull-tab distribution. An operator planning an online casino or sportsbook should read Alaska as a no.
| State | Can an operator be licensed online? | Who can hold it | Tax on online casino revenue |
|---|---|---|---|
| Alaska | No | Nobody. AS 05.15 authorizes charitable gaming only, for municipalities and qualified organizations | No state tax on a permittee's gaming revenue. Pull-tab distributors pay 3 percent (AS 05.15.184) |
| New Jersey | Yes | New Jersey casino licensees in Atlantic City, with equipment and operations sited there (N.J.S.A. 5:12-95.17, 5:12-95.22) | 19.75 percent of internet gaming gross revenue since 1 July 2025, up from 15 percent, plus a 2.5 percent CRDA obligation (NJ Division of Gaming Enforcement) |
| Pennsylvania | Yes | Slot machine licensees, or a qualified gaming entity where a certificate goes unclaimed (4 Pa.C.S. 13B12) | 54 percent on online slots, 16 percent on online table games and poker (52 and 14 percent under 4 Pa.C.S. 13B52, plus the 2 percent local share under 13B53) |
| Michigan | Yes | Michigan casino licensees in Detroit and Michigan tribes running class III gaming, one license each (MCL 432.306) | 20 to 28 percent of monthly adjusted gross receipts on a graduated scale, plus a 1.25 percent city fee where a city imposes one (MCL 432.314) |
The same gap shows up product by product.
| What you want to run | Available in Alaska | Where it is licensed instead |
|---|---|---|
| Online casino | No. AS 05.15.180(a) does not authorize casino games | New Jersey, Pennsylvania or Michigan |
| Sportsbook | No. HB 145 sits in House Labor and Commerce and is not law | New Jersey, Pennsylvania or Michigan |
| State lottery | No. Alaska operates no lottery | Other US states |
| Land-based commercial casino | No. Cards, dice, roulette and machines are excluded by AS 05.15.180(a) | Commercial US states |
| Charitable bingo and pull-tabs | Yes, under an Alaska gaming permit | Alaska Department of Revenue, Gaming Section |
| Raffles, lotteries and classics for a cause | Yes, under an Alaska gaming permit, online included within AS 05.15.640(c) | Alaska Department of Revenue, Gaming Section |
| Supplying pull-tabs | Yes, with a distributor or manufacturer license | Alaska Department of Revenue, Gaming Section |
Commercial products need a different starting point. Start from the gambling license hub, then look at states that license online casinos, such as New Jersey, Pennsylvania and Michigan. Each of those ties the license to a land-based casino holder, so budget for a partner as well as a fee.
Why work with MGL on an Alaska gaming permit?
Most of the value here is scoping, and scoping is where this jurisdiction wastes people's money. Alaska is charitable-only, so the first useful answer is often that the license a client came looking for does not exist in this state. MGL says that before anyone pays for a filing.
Where a client does belong in Alaska's supply chain, the work is concrete:
Sorting permit, license and vendor registration, so the application matches the actual role.
Preparing operator, pull-tab distributor and pull-tab manufacturer filings, including bond and insurance requirements.
Building the reporting and net-proceeds discipline that AS 05.15 demands after issuance.
Separating the Department of Revenue gaming permit from Department of Law charity registration, which trip each other up regularly.
Mapping the commercial alternatives outside Alaska when that is what the business actually needs.
MGL has obtained 300+ licenses for clients across offshore, onshore and EU regulated markets. Tell us the timeline and the product, and we will tell you which jurisdiction fits, including when the answer is not Alaska.
FAQ
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No. Alaska authorizes charitable gaming only, under AS 05.15. No commercial casino, online casino, sportsbook or state lottery license exists in Alaska. Online activity is limited to raffles, lotteries, dog mushers' contests, derbies and classics conducted by a permittee under AS 05.15.640(c).
A municipality or a qualified nonprofit organization holds an Alaska gaming permit. A qualified organization must operate without profit to its members, have at least 25 adult members who are Alaska residents, and have existed continuously for three years before applying.
The permit fee is $20 for a first-time applicant, and $20, $50 or $100 at renewal depending on the previous year's gross receipts under AS 05.15.020(c). Every permit expires on 31 December of the year it covers.
AS 05.15.100(a) authorizes bingo, raffles and lotteries, pull-tab games, Calcutta pools, contests of skill, dog mushers' contests, fish derbies, big bull moose derbies, and the classics: ice, freeze-up, race, rain, goose, mercury, deep freeze, snow, snow machine, salmon, king salmon, canned salmon, animal, crane and cabbage.
No. A gaming permit comes from the Alaska Department of Revenue, Tax Division, Gaming Section and authorizes gaming activity. Charitable solicitation registration comes from the Alaska Department of Law, Consumer Protection Unit. Two agencies, two filings, and holding one does not satisfy the other.
Only as a licensed operator working for a permittee, or as a pull-tab distributor, manufacturer or registered vendor. AS 05.15.122 allows an operator license to a natural person, a municipality or a qualified organization. The permit itself stays with the municipality or nonprofit.
Within limits. AS 05.15.640(c) lets a permittee, operator or multiple-beneficiary permit holder run a raffle, lottery, dog mushers' contest, derby or classic online and draw winners electronically. Buyers certify their age and location at purchase, and the activity and draw must take place in Alaska.
Yes. The Primary Member-in-Charge and every Alternate Member-in-Charge must pass Alaska's gaming permittee test on Revenue Online before a permit issues. A gaming manager running self-directed facility-based games takes the same test under 15 AAC 160.365.
There is no federal licence. Each state decides for itself, and most of them license neither online casino nor betting.
US gambling licensing, state by stateWhere a licence exists, where only betting is allowed, and what to run in the restOverviewTell us what you want to run and which markets you want to reach. We will tell you whether Alaska fits, and which jurisdiction does if it does not.