HB 314: "An Act relating to the application of the passenger vehicle rental tax; and providing for an effective date."
00 HOUSE BILL NO. 314 01 "An Act relating to the application of the passenger vehicle rental tax; and providing for 02 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 vehicle rental tax. There is imposed an 06 excise tax on the charge for the lease or rental of a passenger vehicle in this state if the 07 term of the lease or rental of the passenger vehicle, including renewals or 08 extensions of the lease or rental, does not exceed a period of 30 [90] consecutive 09 days. 10 * Sec. 2. AS 43.52.099(2) is amended to read: 11 (2) "passenger vehicle" means a motor vehicle as defined in 12 AS 28.90.990 that is driven or moved on a highway or other public right-of-way in the 13 state, but does not include 14 (A) a commercial motor vehicle as that term is defined in
01 AS 28.90.990; 02 (B) emergency or fire equipment that is necessary to the 03 preservation of life or property; 04 (C) a farm vehicle that is controlled and operated by a farmer, 05 used to transport agricultural products, farm machinery, or farm supplies to or 06 from that farmer's farm, not used in the operations of a common or contract 07 motor carrier, and used within 150 miles of the farmer's farm; 08 (D) a recreational vehicle; 09 (E) a taxicab; 10 (F) [A RENTAL TRUCK; IN THIS SUBPARAGRAPH, 11 "RENTAL TRUCK" MEANS] a motor vehicle with a gross vehicle weight 12 rating greater than 6,500 [8,500] pounds that is designed, used, or maintained 13 primarily for the personal or commercial transportation of goods, 14 equipment, or other [PERSONAL] property; 15 (G) a vehicle provided by an automobile dealer to a customer 16 as replacement transportation during warranty, recall, or service contract 17 repairs if the dealer does not receive compensation from the customer; or 18 (H) a motorcycle or a motor-driven cycle as those terms are 19 defined in AS 28.90.990; 20 * Sec. 3. The uncodified law of the State of Alaska is amended by adding a new section to 21 read: 22 TRANSITION AND IMPLEMENTATION. (a) The Department of Revenue shall 23 adopt regulations that provide a means by which taxes collected by the department under 24 AS 43.52.010 - 43.52.099 on the rental or lease of a 25 (1) passenger vehicle for a period longer than 30 days, including renewals or 26 extensions of the lease or rental, on or after January 1, 2004, and before the effective date of 27 this Act may be refunded to the taxpayer upon application by the taxpayer; and 28 (2) rental truck, as "rental truck" is defined in AS 43.52.099(2), as amended 29 by sec. 2 of this Act, on or after January 1, 2004, and before the effective date of this Act may 30 be refunded to the taxpayer upon application by the taxpayer. 31 (b) The Department of Revenue shall provide public notice of the availability of the
01 refund under (a) of this section. 02 * Sec. 4. The uncodified law of the State of Alaska is amended by adding a new section to 03 read: 04 RETROACTIVITY. Sections 1 and 2 of this Act are retroactive to January 1, 2004. 05 * Sec. 5. This Act takes effect immediately under AS 01.10.070(c).