00                            HOUSE BILL NO. 303                                                                          
01 "An Act relating to the levy and collection of a sales tax; and providing for an effective                              
02 date."                                                                                                                  
03 BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF ALASKA:                                                                
04    * Section 1.  AS 43 is amended by adding a new chapter to read:                                                    
05                         Chapter 44.  Sales Tax.                                                                       
06            Sec. 43.44.010.  Levy of sales tax; tax rate.  (a)  On or after January 1, 2003,                           
07       a sales tax is levied on the sale or other transfer for consideration of goods, on rents,                         
08       and on services performed for consideration in the state.                                                         
09            (b)  The rate of the sales tax is six percent of the price of goods sold or                                  
10       otherwise transferred, rents, and the value of services performed.                                                
11            Sec. 43.44.020.  Exemptions.  The tax levied under AS 43.44.010 does not                                   
12       apply to                                                                                                          
13                 (1)  goods sold, rents, or services performed on or after October 1 and                                 
14       before May 1 of the following year;                                                                               

01                 (2)  goods sold, rents, or services performed that are                                                  
02                      (A)  explicitly exempted from taxation under another provision                                     
03            of state law; or                                                                                             
04                      (B)  exempt from taxation under federal law, including sales to                                    
05            the federal government, and purchases made with                                                              
06                           (i)  food coupons, food stamps, or other types of                                             
07                 certificates issued under 7 U.S.C. 2011 - 2025 (Food Stamp Act); and                                    
08                           (ii)  food instruments, food vouchers, or other types of                                      
09                 certificates issued under 42 U.S.C. 1786 (special supplemental nutrition                                
10                 program for women, infants, and children);                                                              
11                 (3)  sales of goods or services for resale;                                                             
12                 (4)  electricity, natural gas, and water and sewer utility services;                                    
13                 (5)  funeral, cemetery, and crematory goods and services;                                               
14                 (6)  alcoholic beverages;                                                                               
15                 (7)  health care services provided by a person licensed or certified to                                 
16       provide those services under AS 08;                                                                               
17                 (8)  prescription drugs, devices, and supplies prescribed by a person                                   
18       licensed to prescribe those goods under AS 08;                                                                    
19                 (9)  that part of the selling price of a single item or the periodic selling                            
20       price of a single service that exceeds $2,000;                                                                    
21                 (10)  sales made from vending machines;                                                                 
22                 (11)  educational services;                                                                             
23                 (12)  petroleum and petroleum products;                                                                 
24                 (13)  real estate rentals;                                                                              
25                 (14)  construction services;                                                                            
26                 (15)  admission to museums and historic sites.                                                          
27            Sec. 43.44.030.  Collection of sales tax.  (a)  A seller shall add the amount of                           
28       the sales tax levied by this chapter to the total price of goods, rentals, or services                            
29       subject to the tax, and the tax shall be stated separately on any sales receipt, invoice, or                      
30       other record of the sale or rental.                                                                               
31            (b)  A seller shall collect the sales tax from the purchaser and remit the tax                               

01       collected to the department not later than 30 days following the last day of the month                            
02       in which the tax was collected.                                                                                   
03            (c)  A seller remitting the sales tax collected under this chapter to the                                    
04       department within 30 days after the last day of the month in which the tax was                                    
05       collected may retain one percent of the amount collected to cover expenses associated                             
06       with collecting and remitting the tax.                                                                            
07            Sec. 43.44.040.  Accounting.  The department shall deposit all money                                       
08       collected under this chapter in the general fund of the state.                                                    
09    * Sec. 2.  This Act takes effect January 1, 2003.