A holder of a manufacturer direct shipment license under AS 04.09.370 who sells its product in the state or who consigns shipments of its product into the state shall
- (1) be subject to the taxes provided under AS 43.60.010(a);
- (2) provide monthly statements and other information required under AS 43.60.020 with the remittance of a tax collected under this section;
- (3) allow the Department of Revenue to perform an audit of the holder's records upon request; and
- (4) consent to the jurisdiction of a state court concerning enforcement of this section relating to the collection of taxes and other money owed by the holder, including interest and penalties.