CSHB 303(STA): "An Act relating to the levy and collection of a retail sales tax and to collection of municipal taxes."
00 CS FOR HOUSE BILL NO. 303(STA) 01 "An Act relating to the levy and collection of a retail sales tax and to collection of 02 municipal taxes." 03 BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF ALASKA: 04 * Section 1. AS 29.45 is amended by adding a new section to read: 05 Article 5A. Collection of Sales and Use Tax by the State. 06 Sec. 29.45.750. Collection of municipal sales and use tax by the state. (a) 07 The Department of Revenue may collect a sales and use tax levied by a municipality 08 under AS 29.45.650 or 29.45.700 and remit it to the municipality if 09 (1) requested to do so by municipal ordinance; and 10 (2) the municipality's sales and use tax ordinance is consistent with 11 AS 43.44. 12 (b) The department may negotiate with the municipality and retain a 13 reasonable fee for services under (a) of this section. 14 * Sec. 2. AS 43 is amended by adding a new chapter to read:
01 Chapter 44. Retail Sales Tax. 02 Sec. 43.44.010. Levy of retail sales tax; tax rate. (a) A retail sales tax is 03 levied on the retail sale or other transfer for consideration of goods, on rents, and on 04 services performed for consideration in the state. 05 (b) The rate of the tax is three percent of the price of goods sold or otherwise 06 transferred, rents, and the value of services performed. 07 Sec. 43.44.020. Exemptions. The tax levied under AS 43.44.010 does not 08 apply to 09 (1) goods sold, rents, or services performed that are 10 (A) explicitly exempted from taxation under another provision 11 of state law; or 12 (B) exempt from taxation under federal law, including sales to 13 the federal government, and purchases made with 14 (i) food coupons, food stamps, or other types of 15 certificates issued under 7 U.S.C. 2011 - 2036 (Food Stamp Act); and 16 (ii) food instruments, food vouchers, or other types of 17 certificates issued under 42 U.S.C. 1786 (special supplemental nutrition 18 program for women, infants, and children); 19 (2) sales of goods or services for resale; 20 (3) electricity, natural gas, and water and sewer utility services; 21 (4) funeral, cemetery, and crematory goods and services; 22 (5) health care services provided by a person licensed or certified to 23 provide those services under AS 08; 24 (6) prescription drugs, devices, and supplies prescribed by a person 25 licensed to prescribe those goods under AS 08; 26 (7) that part of the selling price of a single item or the periodic selling 27 price of a single service that exceeds $2,000; 28 (8) educational services; 29 (9) petroleum and petroleum products; 30 (10) real estate rentals; 31 (11) construction services;
01 (12) admission to museums and historic sites. 02 Sec. 43.44.030. Collection of retail sales tax. (a) A seller shall add the 03 amount of the tax levied by this chapter to the total price of goods, rentals, or services 04 subject to the tax, and the tax shall be stated separately on any sales receipt, invoice, or 05 other record of the sale or rental. 06 (b) A seller shall collect the tax from the purchaser and remit the tax collected 07 to the department not later than 30 days following the last day of the month in which 08 the tax was collected. 09 (c) A seller remitting the tax collected under this chapter to the department 10 within 30 days after the last day of the month in which the tax was collected may 11 retain one percent of the amount collected to cover expenses associated with collecting 12 and remitting the tax. 13 Sec. 43.44.040. Accounting. The department shall deposit the proceeds of the 14 retail sales tax levied under this chapter in the general fund of the state. 15 * Sec. 3. The uncodified law of the State of Alaska is amended by adding a new section to 16 read: 17 CONDITIONAL EFFECT. This Act takes effect only if enacted appropriations 18 summarized by the Legislative Finance Division of the Alaska State Legislature in the general 19 fund section of the "operating" portion of the "total authorization to spend" for fiscal year 20 2003, calculated in the same manner as the enacted appropriations summarized in the general 21 fund section of the "operating" portion of the "total authorization to spend" for fiscal year 22 2002 reported in the Summary of Appropriations, 2001 Session, published by the Legislative 23 Finance Division, do not exceed the enacted appropriations summarized in the general fund 24 section of the "operating" portion of the "total authorization to spend" for fiscal year 2002 25 reported in that Summary of Appropriations.