Matanuska-Susitna Borough

Background: Chapter 3.30 Excise Tax on Cigarettes and Other Tobacco Products of the Matanuska-Susitna Borough Code includes an excise tax of 55% of the wholesale price of other tobacco products.

Included in the definition [Chapter 3.30.200] of Other Tobacco Products “Any noncombustible device that provides a vapor of liquid nicotine to the user or relies on vaporization of any liquid or solid nicotine, including devices manufactured as e-cigarettes, e‑cigars, e-pipes, or any other product name.”