SB 66: "An Act relating to the passenger and recreational vehicle rental taxes; and providing for an effective date."
00 SENATE BILL NO. 66 01 "An Act relating to the passenger and recreational vehicle rental taxes; and providing 02 for an effective date." 03 BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF ALASKA: 04 * Section 1. AS 43.52.010 is amended to read: 05 Sec. 43.52.010. Levy of passenger and recreational vehicle rental tax. There 06 is imposed an excise tax on the charge for the lease or rental of a passenger or 07 recreational vehicle in this state if the lease or rental of the passenger or recreational 08 vehicle does not exceed a period of 90 consecutive days. 09 * Sec. 2. AS 43.52.020 is amended to read: 10 Sec. 43.52.020. Rate of [PASSENGER] vehicle rental tax. The rate of the 11 tax levied in AS 43.52.010 is 12 (1) 10 percent of the total fees and costs charged for the lease or rental 13 of a [THE] passenger vehicle; 14 (2) three percent of the total fees and costs charged for the lease or
01 rental of a recreational vehicle. 02 * Sec. 3. AS 43.52.099(2) is amended to read: 03 (2) "passenger vehicle" means a motor vehicle as defined in 04 AS 28.90.990, including a car, sport utility vehicle, van, or truck, that is licensed 05 to operate and driven or moved primarily on a highway or other public right-of-way 06 in the state, but does not include 07 (A) a commercial motor vehicle as that term is defined in 08 AS 28.90.990; 09 (B) emergency or fire equipment that is necessary to the 10 preservation of life or property; 11 (C) a farm vehicle that is controlled and operated by a farmer, 12 used to transport agricultural products, farm machinery, or farm supplies to or 13 from that farmer's farm, not used in the operations of a common or contract 14 motor carrier, and used within 150 miles of the farmer's farm; 15 (D) a recreational vehicle; 16 (E) a taxicab; 17 (F) a rental truck; in this subparagraph, "rental truck" means a 18 motor vehicle with a gross vehicle weight rating greater than 6,500 [8,500] 19 pounds that is designed, used, or maintained primarily for the transportation of 20 personal property; 21 (G) a vehicle provided by an automobile dealer to a customer 22 as replacement transportation during warranty, recall, or service contract 23 repairs if the dealer does not receive compensation from the customer; or 24 (H) a motorcycle or a motor-driven cycle as those terms are 25 defined in AS 28.90.990 and a sidecar for a motorcycle or motor-driven 26 cycle; 27 (I) a construction vehicle; 28 (J) a vehicle used exclusively for hauling or delivering 29 cargo; 30 (K) an all-terrain vehicle; 31 (L) a trailer designed to carry property;