00                HOUSE CS FOR SENATE BILL NO. 174(FIN) am H                                                              
01 "An Act excluding certain trucks and vehicles provided by automobile dealers as                                         
02 replacement transportation during warranty, recall, or service contract repairs from the                                
03 definition of 'passenger vehicle' for purposes of the passenger vehicle rental tax; and                                 
04 providing for an effective date."                                                                                       
05 BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF ALASKA:                                                                
06    * Section 1.  AS 43.52.099(2) is amended to read:                                                                  
07                 (2)  "passenger vehicle" means a motor vehicle as defined in                                            
08       AS 28.40.100 that is driven or moved on a highway or other public right-of-way in the                             
09       state, but does not include                                                                                       
10                      (A)  a commercial motor vehicle as that term is defined in                                         
11            AS 28.40.100;                                                                                                
12                      (B)  emergency or fire equipment that is necessary to the                                          
13            preservation of life or property;                                                                            
14                      (C)  a farm vehicle that is controlled and operated by a farmer,                                   

01            used to transport agricultural products, farm machinery, or farm supplies to or                              
02            from that farmer's farm, not used in the operations of a common or contract                                  
03            motor carrier, and used within 150 miles of the farmer's farm;                                               
04                      (D)  a recreational vehicle; [OR]                                                                  
05                      (E)  a taxicab;                                                                                    
06                      (F)  a rental truck; in this subparagraph, "rental truck"                                      
07            means a motor vehicle with a gross vehicle weight rating greater than                                    
08            8,500 pounds that is designed, used, or maintained primarily for the                                     
09            transportation of personal property; or                                                                  
10                      (G)  a vehicle provided by an automobile dealer to a                                           
11            customer as replacement transportation during warranty, recall, or                                       
12            service contract repairs if the dealer does not receive compensation from                                
13            the customer;                                                                                            
14    * Sec. 2.  This Act takes effect immediately under AS 01.10.070(c).