00                      CS FOR SENATE BILL NO. 19(FIN)                                                                    
01 "An Act specifying the vehicle rental tax for motorcycles and motor-driven cycles; and                                  
02 providing for an effective date."                                                                                       
03 BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF ALASKA:                                                                
04    * Section 1. AS 43.52.030 is amended to read:                                                                      
05            Sec. 43.52.030. Levy of recreational vehicle, motorcycle, and motor-driven                               
06       cycle rental tax. There is imposed an excise tax on the charge for the lease or rental of                     
07       a recreational vehicle, motorcycle, or motor-driven cycle in this state if the lease or                       
08       rental of the recreational vehicle, motorcycle, or motor-driven cycle does not exceed                         
09       a period of 90 consecutive days.                                                                                  
10    * Sec. 2. AS 43.52.040 is amended to read:                                                                         
11            Sec. 43.52.040. Rate of recreational vehicle, motorcycle, and motor-driven                               
12       cycle rental tax. The rate of the tax levied in AS 43.52.030 is three percent of the total                    
13       fees and costs charged for the lease or rental of the recreational vehicle, motorcycle,                       
14       or motor-driven cycle.                                                                                        

01    * Sec. 3. AS 43.52.060 is amended to read:                                                                         
02            Sec. 43.52.060. Applicability of the tax. The provisions of AS 43.52.010 -                                 
03       43.52.099 apply to a passenger vehicle, [OR] recreational vehicle, motorcycle, or                         
04       motor-driven cycle whether or not the vehicle is registered and licensed in this state.                       
05    * Sec. 4. AS 43.52.099(2) is amended to read:                                                                      
06                 (2)  "passenger vehicle" means a motor vehicle as defined in                                            
07       AS 28.90.990 that is driven or moved on a highway or other public right-of-way in the                             
08       state, but does not include                                                                                       
09                      (A)  a commercial motor vehicle as that term is defined in                                         
10            AS 28.90.990;                                                                                                
11                      (B)  emergency or fire equipment that is necessary to the                                          
12            preservation of life or property;                                                                            
13                      (C)  a farm vehicle that is controlled and operated by a farmer,                                   
14            used to transport agricultural products, farm machinery, or farm supplies to or                              
15            from that farmer's farm, not used in the operations of a common or contract                                  
16            motor carrier, and used within 150 miles of the farmer's farm;                                               
17                      (D)  a recreational vehicle;                                                                       
18                      (E)  a taxicab;                                                                                    
19                      (F)  a rental truck; in this subparagraph, "rental truck" means a                                  
20            motor vehicle with a gross vehicle weight rating greater than 8,500 pounds that                              
21            is designed, used, or maintained primarily for the transportation of personal                                
22            property; [OR]                                                                                               
23                      (G)  a vehicle provided by an automobile dealer to a customer                                      
24            as replacement transportation during warranty, recall, or service contract                                   
25            repairs if the dealer does not receive compensation from the customer; or                                
26                      (H)  a motorcycle or a motor-driven cycle;                                                     
27    * Sec. 5. AS 43.52.099 is amended by adding new paragraphs to read:                                                
28                 (6)  "motorcycle" has the meaning given in AS 28.90.990;                                                
29                 (7)  "motor-driven cycle" has the meaning given in AS 28.90.990.                                        
30    * Sec. 6. This Act takes effect immediately under AS 01.10.070(c).