00Enrolled HB 347                                                                                                         
01 Exempting taxicabs from the passenger vehicle rental tax; and providing for an effective date.                          
02                           _______________                                                                               
03    * Section 1.  AS 43.52.099(2) is amended to read:                                                                  
04                 (2)  "passenger vehicle" means a motor vehicle as defined in                                            
05       AS 28.40.100 that is driven or moved on a highway or other public right-of-way in the                             
06       state, but does not include                                                                                       
07                      (A)  a commercial motor vehicle as that term is defined in                                         
08            AS 28.40.100;                                                                                                
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                                  

01            motor carrier, and used within 150 miles of the farmer's farm; [OR]                                          
02                      (D)  a recreational vehicle; or                                                                
03                      (E)  a taxicab;                                                                                
04    * Sec. 2.  The uncodified law of the State of Alaska is amended by adding a new section to                         
05 read:                                                                                                                   
06       IMPLEMENTATION.  The Department of Revenue shall refund any tax collected and                                     
07 remitted to the department under AS 43.52.010 - 43.52.099 on the rental of taxicabs on or                               
08 after January 1, 2004, and before the effective date of this Act to the person that collected and                       
09 remitted the tax.                                                                                                       
10    * Sec. 3.  The uncodified law of the State of Alaska is amended by adding a new section to                         
11 read:                                                                                                                   
12       RETROACTIVITY.  Section 1 of this Act is retroactive to January 1, 2004.                                          
13    * Sec. 4.  This Act takes effect immediately under AS 01.10.070(c).