00                            SENATE BILL NO. 41                                                                          
01 "An Act repealing the fee imposed on the sale of studded tires."                                                        
02 BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF ALASKA:                                                                
03    * Section 1. AS 43.98.025(c) is amended to read:                                                                   
04            (c)  A seller shall add the amount of the fees imposed by this section to the                                
05       total price of the tire or service subject to the fees, and the fees shall be stated                              
06       separately on any sales receipt, invoice, or other record of the sale or other transfer                           
07       [OR OF THE INSTALLATION OF STUDS]. That portion of the total price of the tire                                    
08       or service consisting of the fees imposed by this section is not subject to a sales tax or                        
09       a use tax imposed by the state or a subdivision of the state.                                                     
10    * Sec. 2. AS 43.98.025(h)(3) is amended to read:                                                                   
11                 (3)  "seller" means a seller of tires [OR A PERSON WHO INSTALLS                                         
12       STUDS ON MOTOR VEHICLE TIRES FOR A FEE].                                                                          
13    * Sec. 3. AS 43.98.025(b) is repealed.