00 CS FOR SENATE BILL NO. 138(TRA) 01 "An Act relating to vehicle rental taxes; relating to the issuance of subpoenas related to 02 tax records; and providing for an effective date." 03 BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF ALASKA: 04  * Section 1. AS 43.05.040(c) is amended to read: 05 (c) If a person who is subpoenaed neglects or refuses to obey the subpoena 06 issued as provided in this section, the department may report the fact to the superior 07 court [OR THE APPROPRIATE COURT OF ANOTHER JURISDICTION], and may 08 seek an order from the court compelling obedience to the subpoena. The court, to the 09 maximum extent permitted by law, may compel obedience to the subpoena [TO THE 10 SAME EXTENT AS WITNESSES MAY BE COMPELLED TO OBEY THE 11 SUBPOENAS OF THE COURT]. 12  * Sec. 2. AS 43.52.020 is amended to read: 13 Sec. 43.52.020. Rate of passenger vehicle rental tax. The rate of the tax 14 levied in AS 43.52.010 is nine [10] percent of the total fees and costs charged for the 01 lease or rental of a [THE] passenger vehicle. 02  * Sec. 3. AS 43.52.050(a) is amended to read:  03 (a) The taxes imposed by AS 43.52.010 - 43.52.099 shall be collected and 04 paid to the department 05 (1) by the person who provides the leased or rented vehicle unless the  06 lease or rental was arranged or executed through a vehicle rental platform under  07 (c) of this section; and 08 (2) in the manner and at the times required by the department by 09 regulation except that a vehicle rental platform collecting and paying the tax  10 under (c) of this section shall pay the tax quarterly. 11  * Sec. 4. AS 43.52.050 is amended by adding new subsections to read: 12 (c) A vehicle rental platform that arranged or executed more than 200 13 transactions in the state in the preceding calendar year shall collect and pay to the 14 department the taxes imposed under AS 43.52.010 - 43.52.099 and provide the 15 department with any books, papers, or records related to the tax. 16 (d) If a vehicle rental platform company fails to collect or pay the tax under 17 this section because incorrect or insufficient information was provided by a person 18 providing a leased or rented vehicle, the vehicle rental platform company is not liable 19 for the collection or payment of the tax if the vehicle rental platform company 20 demonstrates that the company made a reasonable effort to obtain the correct or 21 sufficient information from the person. 22 (e) In this section, 23 (1) "motor vehicle" means a vehicle that is self-propelled except a 24 vehicle moved by human or animal power; 25 (2) "vehicle rental platform" means an application, website, offline 26 booking service, or other system, whether online or offline, offered or used by a 27 vehicle rental platform company that enables the prearrangement of motor vehicle 28 rentals with motor vehicle owners that are not related by common ownership or 29 control with the vehicle rental platform; 30 (3) "vehicle rental platform company" means a company whose 31 primary business is arranging or executing the rental of vehicles through a vehicle 01 rental platform. 02  * Sec. 5. The uncodified law of the State of Alaska is amended by adding a new section to 03 read: 04 ASSESSMENT AND COLLECTION LIMITATION. Notwithstanding AS 43.05.260 05 and 43.05.270, the Department of Revenue may not, on or after the effective date of this Act, 06 assess or collect taxes under AS 43.52.010 - 43.52.099 that were imposed before the effective 07 date of this Act on a transaction arranged or executed through a vehicle rental platform. If the 08 tax is not assessed or collected before the effective date of this Act, proceedings may not be 09 instituted in court for the assessment or collection of the tax. In this section, "vehicle rental 10 platform" has the meaning given in AS 43.52.050(e), enacted by sec. 4 of this Act. 11  * Sec. 6. This Act takes effect immediately under AS 01.10.070(c).