HB 173: "An Act relating to a fee on studded tires; and providing for an effective date."
00 HOUSE BILL NO. 173 01 "An Act relating to a fee on studded tires; and providing for an effective date." 02 BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF ALASKA: 03 * Section 1. AS 43.98 is amended by adding a new section to read: 04 Sec. 43.98.025. Studded tire fee. (a) A fee of $10 a tire is imposed on the 05 sale or other transfer for consideration of studded tires in the state. 06 (b) A fee of $10 a tire is imposed on the storage or use of studded tires 07 acquired on or after July 1, 2003. The fee is not payable if the fee under (a) of this 08 section has been paid on the tires. 09 (c) A seller shall add the amount of the fee imposed by this section to the total 10 price of the tire subject to the fee, and the fee shall be stated separately on any sales 11 receipt, invoice, or other record of the sale or other transfer. 12 (d) A seller shall collect the fee from the purchaser and remit the fee collected 13 to the department not later than 30 days following the last day of the month in which 14 the fee was collected. 15 (e) A seller remitting the fee collected under this section to the department
01 within 30 days after the last day of the preceding month may retain five percent of the 02 amount collected, not to exceed $1,000 a calendar quarter, to cover expenses 03 associated with collecting and remitting the fee. In this subsection, "calendar quarter" 04 means each of the three-month periods ending March 31, June 30, September 30, and 05 December 31. 06 (f) In this section, "studded tire" means a tire with metal studs or spikes 07 embedded in the periphery of the tire surface and protruding not more than one fourth 08 inch from the tire surface. 09 * Sec. 2. This Act takes effect July 1, 2003.