00                             HOUSE BILL NO. 347                                                                          
01 "An Act exempting taxicabs from the passenger vehicle rental tax; and providing for an                                  
02 effective date."                                                                                                        
03 BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF ALASKA:                                                                
04    * Section 1.  AS 43.52.099(2) is amended to read:                                                                  
05                 (2)  "passenger vehicle" means a motor vehicle as defined in                                            
06       AS 28.40.100 that is driven or moved on a highway or other public right-of-way in the                             
07       state, but does not include                                                                                       
08                      (A)  a commercial motor vehicle as that term is defined in                                         
09            AS 28.40.100;                                                                                                
10                      (B)  emergency or fire equipment that is necessary to the                                          
11            preservation of life or property;                                                                            
12                      (C)  a farm vehicle that is controlled and operated by a farmer,                                   
13            used to transport agricultural products, farm machinery, or farm supplies to or                              
14            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).