Alaska Statutes: AS 43.70.110. Definitions.

Alaska Statutes. Title 43. Revenue and Taxation Chapter 70. Alaska Business License Act Section 110. Definitions.

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AS 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) "person" includes an individual, firm, partnership, joint venture, association, corporation, estate trust, business trust, receiver, or any group or combination acting as a unit.

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