Title 11, Revenue

Notwithstanding the provisions of section 11.0533, the maximum amount of income tax imposed in a taxable year upon any corporation operating under a certificate of exemption issued pursuant to the tax incentives for businesses act, section 11.1601 et seq., shall not exceed the am…

Section 876 relating to alien residents of Guam, Puerto Rico, the Northern Marianas Islands and the United States is amended to read: (a) Alien individuals. This subpart shall not apply to any alien individual who is a bona fide resident of Puerto Rico, Guam, the Northern Mariana…

Section 1442(c) relating to corporations formed in Guam and other territories is deleted. History: 2009, PL 31-8.

Section 881(b) relating to corporations formed in Guam and other territories is deleted. History: 2009, PL 31-8.

As used in this chapter: (a) “Coin operated device” means any mechanical, electrical or electro-mechanical machine or device operated by insertion of a coin, coins or token or tokens, which is capable of any of the following: (1) Returning to a person operating the device any mer…

An annual tax is imposed for the licensing of coin operated devices as follows: (a) on each video amusement game, including pinball machines, fifteen dollars($15.00); (b) on each coin-activated photograph, phonograph or other music producing machine, twenty-five dollars($25.00); …

(a) Within thirty days after this law goes into effect, or within thirty days after purchasing or importing into the Territory any coin operated device, the owner of a coin operated device must obtain, from the tax office, a numbered license sticker indicating that the yearly tax…

(a) Violation of any of the provisions of this chapter is a class D felony. (b) In addition to any other penalties imposed by this section, the Tax Office may fine the owner or operator of coin operated machines or devices ten percent(10%) of the annual tax for each month that th…

The proceeds of taxes and fees collected under authority of this chapter shall be deposited in the general fund earmarked for student financial aid. History: 1988, PL 20-84.

(a) All wages earned in the Territory shall be taxed at the rate of two percent (2%). This tax is in addition to American Samoa’s income tax as set forth in Chapters 4 and 5 of this Title. (b) This tax shall be paid by the wage earner and reported on the wage earner’s tax return.…

(a) An excise tax shall be levied and paid at the point of entry, on the items listed in 11.1002, except those items imported by the United States Government. (b) The basis for computing the tax is the purchase price of the items, except for certain petroleum products, and shall …

(a) The tax on each item is: (1) beer, malt extract, alcoholic beverage, tobacco products and smoking accessories: (A) one hundred ninety percent of the basis of beer as defined in 27.0501(6), and malt extract, except that any person 21 years of age or over may bring into America…

A person, firm, or corporation who fails to pay the excise tax for cigarette; at the point of entry is subject to a Class A misdemeanor and/or $1,000 fine per cigarette, per cigar or per 10 grams of smoking tobacco. History: 2000, PL 26-28.

The Governor shall have emergency power to impose additional excise taxes on any items to the list of taxable items or to reduce excise taxes on any item, if he deems it desirable in the public interest, until the next meeting of the Legislature. History: 1967, PL 10-23.

Any motor vehicle, which has been specially equipped and is imported by and for the personal use of a severely disabled individual, is exempt from the excise tax on the importation of a motor vehicle. History: 1987, PL 20-3 § 1.

The provisions of 27.1001 et seq., apply to this chapter. History: 1967, PL 10-23.

(a) There shall be no duties levied on imports into American Samoa after 31 May 1967. (b) This section and 11.1021 and 11.1501 shall take effect as of 1 June 1967 because of the desire of the Legislature for immediate abolition of customs duties and the advantages which will accr…

The Governor is authorized to reimpose any import duty which existed before this section and 11.1020 and 11.1501 were enacted if he determines that the level of retail prices for the articles has not been reduced to the extent warranted by the abolition of duties. It is the inten…

There is levied and assessed upon, and there shall be collected from every business engaged in the manufacture or production in American Samoa of any soft drink or nonalcoholic beverage or syrup for use in the making or preparation of soft drinks, in addition to all other applica…

The tax levied by this chapter shall attach at the time of the completion of the process of manufacture. History: 1965, PL 9-15.

The manufacture or producer shall prepare a quarterly report and pay to the government a tax on all taxable soft drinks or syrups manufacture red during the quarter. The tax shall be due and payable not more than 30 days following the end of any particular quarter. History: 1965,…

There shall be allowed to any applicant therefor a drawback of the full amount of the tax paid under this chapter, exclusive of any penalties or interest, upon fulfillment of the following conditions: (1) that the taxable beverage manufactured or produced in American Samoa has be…

A person, firm or corporation who knowingly violates 11.1041 through 11.1045 is guilty of class B misdemeanor. History: 1963, PL 9-15; amd 1980, PL 16-90

As used in this chapter (a) “Resale” includes a sale, conditional sale, regardless of later default, and foreclosure of a chattel mortgage. (b) “Secondhand items” refers to any motor vehicle, piece of machinery or household appliance which has been sold at retail and actually put…

(a) There is levied and assessed, and there shall be collected, in addition to all other applicable taxes, a special tax upon all secondhand motor vehicles, machinery and household appliances imported into American Samoa for resale. (b) The tax shall take effect on 1 June 1967. H…

The rate of the tax shall be 30% of the price received by the importer upon resale, or 30% of the fair market value of the item, as determined by the Treasurer or his delegate, if the importer transfers the item for other than cash. History: 1965, PL9-8; 1967, PL 10-24.

The tax shall be forwarded to the Treasurer or his delegate within 20 days of the transfer of the item, accompanied by a description of the goods, the date of importation and the name of the carrier. History: 1965, PL 9-8; 1967, PL 10-24.

Any person making a declaration that secondhand items being imported by him are for his personal use shall have the items delivered to him without payment of the tax. History: 1965, PL 9-8; 1967, PL 10-24.

If any item exempted from the tax pursuant to 11.1105 shall be resold within one year of the date it is imported into American Samoa, or transferred for value received, the seller shall declare the sale to the Treasurer or his delegate and shall at that time pay to the government…

During the first 10 days of any calendar year, but not thereafter during that year, the Governor may, after prior consultation and discussion with the exporters substantially affected, impose an export duty applicable for all of that calendar year on any article exported from Ame…

(a) In order to establish a firm foundation for self-government and to assist the people of American Samoa in improving their living standards and prospects for employment, it is the policy of the government to promote economic development and capital investment in American Samoa…

The Department of Administrative Services shall promote the industrial incentive program provided for in this chapter and shall provide such informational or other related services as may be useful for that purpose. History: 1962, PL 7-37; 1963, PL 84.

There is established a Tax Exemption Board of 5 members, hereinafter called the “Board”. The Board shall include the Treasurer of American Samoa, and 4 residents of American Samoa who shall be appointed by the Governor and serve at his pleasure. History: 1962, PL 7-37; 1963, PL 8…

All applications for tax exemption certificates or amendments to certificates shall be filed with the Board. History: 1962, PL 7-37; 1963, PL 8-4.

The Board, acting by vote of any 3 members, shall have the following powers and duties: (a) The Board shall give public notice of, and conduct public hearings on, all applications for a certificate of tax exemption, and shall recommend to the Governor whether he should grant or d…

(a) The Governor of American Samoa shall have the following powers: (1) After considering recommendations of the Board submitted within a reasonable time, he may deny, grant or amend a certificate of tax exemption, with such terms and conditions as he considers appropriate. (2) H…

In order to qualify for a certificate of tax exemption, an industrial or business enterprise must: (1) be an enterprise owned by a person who is, or a partnership one of whose members is, a resident of American Samoa; or be a corporation created under the laws of American Samoa o…

(a) A certificate of tax exemption shall be issued in the name of the government by the Governor. It shall specify: (1) the name of the grantee; (2) the business or industrial activity which qualifies for tax exemption; (3) the taxes, fees, duties, or levies from which the grante…

(a) If, after a tax exemption certificate has been issued, the grantee engages in any business in American Samoa not enumerated in the certificate, and one new business accounts for more than 5% of the gross sales receipts of the grantee in any year, the grantee shall promptly ap…

(a) If at the time of application the grantee is engaged in more than one business or industrial activity, the certificate of tax exemption may limit the tax exemption to the portion of the business which qualifies for tax exemption under the provisions of this chapter. The full …

(a) A certificate of tax exemption granted under the provisions of this chapter may be transferred, for the unexpired portion of any tax-exempt periods provided in the certificate, to another person, partnership or corporation which qualifies under 11.1607, and which succeeds the…

The provisions of this chapter shall be strictly construed to discourage and frustrate the use of any subterfuge, device or scheme, whether by means of sale, transfer, assignment of assets or interests, or otherwise, designed to secure a tax exemption for any person, partnership,…

The Legislature Finds and declares that: (1) The United States Congress has established, in Title VIII of the Tax Reform Act of 1984, various tax incentives to encourage foreign export trade by United States companies and has provided that tax-favored Foreign Sales Corporations m…

As used in this chapter, unless the context clearly indicates otherwise: (a) The terms “Foreign Sales Corporations”, “FSC”, “Small FSC”, and “Foreign Trade Income” have the same meaning as are assigned those terms in Subpart C of Part III of Subchapter N of Chapter 1 of the Unite…

A corporation which is a Qualifying American Samoa Foreign Sales Corporation(within the meaning of 11.1807) for any taxable year is exempt from the payment of corporation income taxes on its net foreign trade income for that taxable year. History: 1984, PL 18-54

No tax shall be imposed pursuant to sections 871(a)(l) and 881 of the Samoa Income Tax Act upon citizens and residents of the United States and upon corporations organized under the laws of any state of the United States with respect to items of income realized from sources withi…