A direct shipper required to pay the alcoholic beverage tax in AS 43.60.010 is

1. (1) a holder of the manufacturer direct shipment license issued by the Alcoholic Beverage Control Board under AS 04.09.370(a);
2. (2) an out-of-state distributor with a physical presence in the state or that has a licensed bonded warehouse in the state; or
3. (3) an out-of-state direct distributor that sells and ships alcohol directly into the state for resale.