Enrolled SB 174: Excluding certain trucks and vehicles provided by automobile dealers as replacement transportation during warranty, recall, or service contract repairs from the definition of "passenger vehicle" for purposes of the passenger vehicle rental tax; and providing for an effective date.
00Enrolled SB 174 01 Excluding certain trucks and vehicles provided by automobile dealers as replacement 02 transportation during warranty, recall, or service contract repairs from the definition of 03 "passenger vehicle" for purposes of the passenger vehicle rental tax; and providing for an 04 effective date. 05 _______________ 06 * Section 1. AS 43.52.099(2) is amended to read: 07 (2) "passenger vehicle" means a motor vehicle as defined in 08 AS 28.40.100 that is driven or moved on a highway or other public right-of-way in the 09 state, but does not include 10 (A) a commercial motor vehicle as that term is defined in 11 AS 28.40.100; 12 (B) emergency or fire equipment that is necessary to the 13 preservation of life or property; 14 (C) a farm vehicle that is controlled and operated by a farmer,
01 used to transport agricultural products, farm machinery, or farm supplies to or 02 from that farmer's farm, not used in the operations of a common or contract 03 motor carrier, and used within 150 miles of the farmer's farm; 04 (D) a recreational vehicle; [OR] 05 (E) a taxicab; 06 (F) a rental truck; in this subparagraph, "rental truck" 07 means a motor vehicle with a gross vehicle weight rating greater than 08 8,500 pounds that is designed, used, or maintained primarily for the 09 transportation of personal property; or 10 (G) a vehicle provided by an automobile dealer to a 11 customer as replacement transportation during warranty, recall, or 12 service contract repairs if the dealer does not receive compensation from 13 the customer; 14 * Sec. 2. This Act takes effect immediately under AS 01.10.070(c).