HB 134: "An Act prohibiting municipalities from levying a tax on the transfer of real property; prohibiting the state from levying a tax on the transfer of real property; and relating to municipal taxation of mobile telecommunications services."
00 HOUSE BILL NO. 134 01 "An Act prohibiting municipalities from levying a tax on the transfer of real property; 02 prohibiting the state from levying a tax on the transfer of real property; and relating to 03 municipal taxation of mobile telecommunications services." 04 BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF ALASKA: 05 * Section 1. AS 29.10.200(56) is amended to read: 06 (56) AS 29.45.650(c), (d), (e), (f), (i), (j), [AND] (k), and (l) (sales and 07 use tax); 08 * Sec. 2. AS 29.10.200(57) is amended to read: 09 (57) AS 29.45.700(d), (e), [AND] (g), and (h) (sales and use tax); 10 * Sec. 3. AS 29.45.650(a) is amended to read: 11 (a) Except as provided in AS 04.21.010(c), AS 29.45.750, and in (f), (h), (i), 12 [AND] (j), (k), and (l) of this section, a borough may levy and collect a sales tax on 13 sales, rents, and [ON] services provided in the borough. The sales tax may apply to 14 any or all of these sources. Notwithstanding other statutes, exemptions may be granted
01 by ordinance. A borough may wholly or partially exempt a source from a borough 02 sales tax that is taxed by a city in that borough under AS 29.45.700. 03 * Sec. 4. AS 29.45.650 is amended by adding a new subsection to read: 04 (l) A borough may not levy or collect a sales or use tax on the transfer of real 05 property. This subsection applies to home rule and general law municipalities. 06 * Sec. 5. AS 29.45.700(a) is amended to read: 07 (a) A city in a borough that levies and collects areawide sales and use taxes 08 may levy sales and use taxes on all sources taxed by the borough in the manner 09 provided for boroughs. Except as provided in (d), [AND] (e), (g), and (h) of this 10 section, the assembly may by ordinance authorize a city to levy and collect sales and 11 use taxes on other sources. 12 * Sec. 6. AS 29.45.700 is amended by adding a new subsection to read: 13 (h) A city may not levy or collect a sales or use tax on the transfer of real 14 property. This subsection applies to home rule and general law municipalities. 15 * Sec. 7. AS 43.98 is amended by adding a new section to article 3 to read: 16 Sec. 43.98.035. No tax on real property transfers. The state may not levy or 17 collect a sales or use tax on the transfer of real property. 18 * Sec. 8. Section 4, ch. 100, SLA 2002, as repealed and reenacted by sec. 9, ch. 117, SLA 19 2003, and by sec. 2, ch. 30, SLA 2005; and secs. 6 and 9, ch. 100, SLA 2002, are repealed.