00                            SENATE BILL NO. 66                                                                          
01 "An Act relating to the passenger and recreational vehicle rental taxes; and providing                                  
02 for an effective date."                                                                                                 
03 BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF ALASKA:                                                                
04    * Section 1. AS 43.52.010 is amended to read:                                                                      
05            Sec. 43.52.010. Levy of passenger and recreational vehicle rental tax. There                           
06       is imposed an excise tax on the charge for the lease or rental of a passenger or                              
07       recreational vehicle in this state if the lease or rental of the passenger or recreational                
08       vehicle does not exceed a period of 90 consecutive days.                                                          
09    * Sec. 2. AS 43.52.020 is amended to read:                                                                         
10            Sec. 43.52.020. Rate of [PASSENGER] vehicle rental tax. The rate of the                                    
11       tax levied in AS 43.52.010 is                                                                                     
12                 (1)  10 percent of the total fees and costs charged for the lease or rental                         
13       of a [THE] passenger vehicle;                                                                             
14                 (2)  three percent of the total fees and costs charged for the lease or                             

01       rental of a recreational vehicle.                                                                             
02    * Sec. 3. AS 43.52.099(2) is amended to read:                                                                      
03                 (2)  "passenger vehicle" means a motor vehicle as defined in                                            
04       AS 28.90.990, including a car, sport utility vehicle, van, or truck, that is licensed                     
05       to operate and driven or moved primarily on a highway or other public right-of-way                        
06       in the state, but does not include                                                                                
07                      (A)  a commercial motor vehicle as that term is defined in                                         
08            AS 28.90.990;                                                                                                
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                                  
14            motor carrier, and used within 150 miles of the farmer's farm;                                               
15                      (D)  a recreational vehicle;                                                                       
16                      (E)  a taxicab;                                                                                    
17                      (F)  a rental truck; in this subparagraph, "rental truck" means a                                  
18            motor vehicle with a gross vehicle weight rating greater than 6,500 [8,500]                              
19            pounds that is designed, used, or maintained primarily for the transportation of                             
20            personal property;                                                                                           
21                      (G)  a vehicle provided by an automobile dealer to a customer                                      
22            as replacement transportation during warranty, recall, or service contract                                   
23            repairs if the dealer does not receive compensation from the customer; or                                    
24                      (H)  a motorcycle or a motor-driven cycle as those terms are                                       
25            defined in AS 28.90.990 and a sidecar for a motorcycle or motor-driven                                   
26            cycle;                                                                                                   
27                      (I)  a construction vehicle;                                                                   
28                      (J)  a vehicle used exclusively for hauling or delivering                                      
29            cargo;                                                                                                   
30                      (K)  an all-terrain vehicle;                                                                   
31                      (L)  a trailer designed to carry property;                                                     

01    * Sec. 4. AS 43.52.030 and 43.52.040 are repealed.                                                                 
02    * Sec. 5. This Act takes effect immediately under AS 01.10.070(c).