Burglary is generally the unlawful entry of a building or structure to commit a felony criminal offense (crime), theft, or assault. The definition of burglary varies from state to state (and in the federal system), and some states have different degrees of severity of the burglary offense, depending on the nature of the unlawful entry (type of building or structure), the intended purpose, and the illegal action taken by the defendant once inside the building or structure. In some states, breaking into an automobile, a coin-operated machine, or an ATM (automated teller machine) with the intent to commit a theft may also constitute the crime of burglary.

A defendant generally commits the offense of burglary of a building or habitation (1) by entering a private habitation or any part of a building that was not open to the public, (2) without the consent of the owner, and (3) with the intent to commit a felony, theft, or assault.

A defendant may also commit the offense of burglary of a building or habitation by entering with consent, but remaining hidden with the intent to commit a felony, theft, or assault—or entering with consent and attempting to commit a felony, theft, or assault, or actually committing a felony, theft, or assault.

Some states make a distinction between burglary of a habitation (a place used for overnight accommodations) and burglary of a building that is not a habitation (home). Burglary of a habitation is usually treated as a more serious offense with greater penalties.

In Alaska, burglary is defined under Alaska Statutes Section 11.46.300 - 11.46.310. The state differentiates between burglary in the first degree and burglary in the second degree. Burglary in the first degree, considered a more serious offense, involves unlawfully entering or remaining in a dwelling with the intent to commit a crime therein, and it is classified as a class B felony. Burglary in the second degree pertains to unlawfully entering or remaining in a building other than a dwelling, such as a business or public structure, with the intent to commit a crime inside, and is classified as a class C felony. Both degrees of burglary require the intent to commit a crime, such as theft, assault, or any felony, once inside the building or dwelling. The severity of the punishment for burglary in Alaska depends on factors such as the degree of the offense, the nature of the crime intended or committed, and whether the location is a dwelling or another type of building.