Enrolled HB 347: Exempting taxicabs from the passenger vehicle rental tax; and providing for an effective date.
00Enrolled HB 347 01 Exempting taxicabs from the passenger vehicle rental tax; and providing for an effective date. 02 _______________ 03 * Section 1. AS 43.52.099(2) is amended to read: 04 (2) "passenger vehicle" means a motor vehicle as defined in 05 AS 28.40.100 that is driven or moved on a highway or other public right-of-way in the 06 state, but does not include 07 (A) a commercial motor vehicle as that term is defined in 08 AS 28.40.100; 09 (B) emergency or fire equipment that is necessary to the 10 preservation of life or property; 11 (C) a farm vehicle that is controlled and operated by a farmer, 12 used to transport agricultural products, farm machinery, or farm supplies to or 13 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).