Fannon v. Matanuska-Susitna Borough

OPINION

FABE, Chief Justice.

I. INTRODUCTION

Nola Bragg and Link Fannon, residents of the Matanuska-Susitua Borough, appeal the superior court's order upholding the legality of the Borough's tax on cigarettes and other tobacco products. They argue (1) that under AS 29.35.170, the Borough lacks authority to levy an excise tax or any other type of duty apart from "property, sales, and use taxes"; and (2) that to the extent that the Borough's tobacco tax falls within the multistate tax compact's definition of "sales tax," 1 it cannot remain in force without voter ratification. The Borough…