HB 142: "An Act relating to a state sales and use tax; authorizing the Department of Revenue to enter into the Streamlined Sales and Use Tax Agreement; and providing for an effective date."
00 HOUSE BILL NO. 142 01 "An Act relating to a state sales and use tax; authorizing the Department of Revenue to 02 enter into the Streamlined Sales and Use Tax Agreement; and providing for an effective 03 date." 04 BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF ALASKA: 05 * Section 1. AS 28.10.021(a) is amended to read: 06 (a) The owner of a vehicle subject to registration shall apply for registration 07 under this chapter by properly completing the form prescribed by the commissioner 08 under AS 28.05.041. Before the issuance of a certificate of registration by the 09 department, the owner shall 10 (1) pay all registration fees and taxes required under this chapter, 11 [AND] federal heavy vehicle use taxes required under 26 U.S.C. 4481 (Internal 12 Revenue Code of 1954), and the sales or use tax levied under AS 43.44.010; 13 (2) unless the owner qualifies as a self-insurer under AS 28.20.400 or 14 is exempted from obtaining liability insurance under AS 28.22.011, certify to the
01 department the existence of a motor vehicle liability policy that complies with 02 AS 28.22.011 for the vehicle being registered; in this paragraph, "certify" means to 03 indicate by check-off on the vehicle registration form prescribed by the department the 04 existence of a policy of insurance, if a policy is required at that time, and the intention 05 to continue the policy or obtain a policy as required by this subsection; and 06 (3) comply with other applicable statutes and regulations. 07 * Sec. 2. AS 43.05.240(a) is amended to read: 08 (a) A taxpayer aggrieved by the action of the department in fixing the amount 09 of a tax or penalty or the revocation or suspension of a seller's permit or a resale 10 exemption certificate issued under AS 43.44.080 or 43.44.100 may apply to the 11 department within 60 days after the date of mailing of the notice required to be given 12 to the taxpayer by the department, giving notice of the grievance, and requesting an 13 informal conference to be scheduled with an appeals officer. The taxpayer shall be 14 given access to the taxpayer's file in the department in the matter for preparation for 15 the informal conference. At the informal conference, the taxpayer may present to the 16 appeals officer arguments and evidence relevant to the amount of tax or penalty due 17 the state. If the department determines that a correction is warranted, the department 18 shall make the correction. 19 * Sec. 3. AS 43 is amended by adding a new chapter to read: 20 Chapter 44. Sales and Use Tax. 21 Article 1. Levy and Collection of the Tax. 22 Sec. 43.44.010. Levy of sales and use tax. (a) A sales tax of two percent of the 23 sales price is levied on the 24 (1) sale or lease of tangible personal property; or 25 (2) sale of services. 26 (b) A use tax of two percent of the sales price is levied on the person using 27 (1) tangible personal property acquired on or after July 1, 2022, and 28 (A) acquired outside this state as the result of a transaction that 29 would have been subject to the sales tax had it occurred in this state; or 30 (B) acquired by a purchaser for a use that was exempt under 31 AS 43.44.060 but later converted to a use that is subject to sales tax; or
01 (2) services in this state that would be subject to a sales tax if 02 purchased in this state. 03 Sec. 43.44.020. Collection of sales tax by sellers; use tax responsibility. (a) 04 The tax described in AS 43.44.010(a) is imposed on the purchaser. However, a seller 05 shall collect the tax and pay the tax to the department as provided in AS 43.44.160. A 06 seller shall hold all taxes collected in trust for the state. A seller shall apply the tax to 07 the sales price. 08 (b) The purchaser of property or services subject to the tax described in 09 AS 43.44.010(b) is responsible for payment of the tax at the time of the first use of the 10 property or service in the state. 11 Sec. 43.44.030. Value, timing. (a) If a sales price is less than the value of 12 property or a service purchased or if a sale did not occur but tax is due under this 13 chapter, the use tax shall be imposed on the untaxed value of the property or service. 14 (b) The sales price of property or a service must be determined at the time of 15 acquisition, introduction into this state, or conversion to use, whichever is latest. 16 Sec. 43.44.040. Separate statement of tax; no advertising to absorb or 17 refund tax. (a) If a seller collects a tax in excess of the tax imposed by 18 AS 43.44.010(a), the seller shall remit the excess to the department. 19 (b) A seller collecting the tax imposed by AS 43.44.010(a) shall separately 20 state the sales tax for all sales, except for sales from vending machines, sales of drinks 21 in a bar, sales from street vending carts, games of chance, admission fees, taxi fares, 22 and other sales determined by regulation by the department. 23 (c) A seller may not advertise, hold out, or state to the public or to a customer 24 that the seller will absorb or refund the tax imposed by AS 44.43.010(a). 25 Sec. 43.44.050. Liability of user for payment of use tax. A person in this 26 state who uses property subject to the tax under this chapter is liable to the state for 27 payment of the tax on the sales price of the property if the tax has not been paid. The 28 liability imposed by this section is discharged when the person pays the sales or use 29 tax to the seller for payment to the department. 30 Article 2. Exemptions. 31 Sec. 43.44.060. Exemptions. (a) A sale by, sale to, or use by
01 (1) the United States is exempt from a tax imposed under this chapter; 02 (2) the state or an instrumentality of the state, as that term is defined in 03 AS 39.52.960, is exempt from a tax imposed under this chapter; this paragraph does 04 not apply to a municipality, an unincorporated community, an Indian tribe included on 05 the list published under 25 U.S.C. 5131, or a foreign government; in this paragraph, 06 "unincorporated community" means a place that is not incorporated as a city and in 07 which 25 or more persons reside as a social unit; 08 (3) a corporation that is exempt from taxation under 26 U.S.C. 09 501(c)(3) (Internal Revenue Code) is exempt from a tax imposed under this chapter 10 unless the property or service is used in the generation of unrelated business taxable 11 income as defined in 26 U.S.C. 512; 12 (4) a municipality is exempt from a tax imposed under this chapter, 13 except that sales by utilities are not exempt under this subsection. 14 (b) A sale of a state license or permit is exempt from a tax imposed under this 15 chapter. 16 (c) Union dues paid to an organization that is exempt from taxation under 26 17 U.S.C. 501(c)(5) (Internal Revenue Code) are exempt from a tax imposed under this 18 chapter. 19 (d) The following intangible items are exempt from a tax imposed under this 20 chapter: 21 (1) wages, salaries, commissions, tips, and any other form of 22 remuneration for personal services if paid by an employer to an employee; the terms 23 used in this paragraph have the meanings given in 26 U.S.C. 3121 (Internal Revenue 24 Code); 25 (2) interest on money loaned or deposited; 26 (3) dividends or interest from stocks, bonds, or securities; 27 (4) proceeds from the sale of stocks, bonds, or securities; and 28 (5) other intangible items designated by regulation. 29 (e) The following fees or charges related to financial services are exempt from 30 a tax imposed under this chapter: 31 (1) fees for services associated with a deposit account;
01 (2) fees for purchases of cashier's checks, money orders, traveler's 02 checks, currency, and similar products used for payment and transfer of funds; 03 (3) loan fees or charges; 04 (4) service charges related to the sale or purchase of financial 05 instruments including stocks, bonds, and securities; and 06 (5) other financial services, fees, or charges designated by regulation. 07 (f) An isolated or occasional sale or lease of property or the performance of a 08 service by a person who is not regularly engaged in the business of selling or leasing 09 that type of property or service is exempt from a tax imposed under this chapter. 10 Occasional sales include sales that are not continuous and that are made for the 11 purpose of fundraising by a nonprofit organization. 12 (g) Personal or household effects brought into the state for the establishment 13 by the individual of an initial residence in the state and the use by a nonresident of 14 property brought into the state for the nonresident's own nonbusiness use while 15 temporarily in the state are exempt from a tax imposed under AS 43.44.010(b). 16 (h) A sale for resale and the cost of transportation associated with a sale for 17 resale is exempt from a tax imposed under this chapter if the purchaser presents, at the 18 time of the sale, a resale exemption certificate issued under AS 43.44.100 and the 19 resale will be 20 (1) made in the ordinary course of business of the reseller; and 21 (2) subject to the tax imposed under AS 43.44.010(a). 22 (i) Services among affiliated persons that report their income under 26 U.S.C. 23 (Internal Revenue Code) on a single consolidated return are exempt from a tax 24 imposed under this chapter. 25 (j) A transaction between the holders of a joint interest, or between the 26 partners in a business partnership, is exempt from a tax imposed under this chapter. 27 (k) The sale, lease, or construction of real property is exempt from a tax 28 imposed under this chapter. For purposes of this subsection, the sale or transportation 29 of tangible personal property that is later converted to real property is taxable under 30 this chapter unless the conversion is part of the construction of real property or 31 construction of an addition to real property.
01 (l) Fuel sold for use in jet propulsion aircraft operating in flights to or from 02 foreign countries is exempt from a tax imposed under this chapter. 03 (m) Insurance premiums subject to the tax imposed under AS 21.09.210 are 04 exempt from a tax imposed under this chapter. 05 (n) The transport, handling, storage, drayage, packing, or other related service 06 of property is exempt from a tax imposed under this chapter if the property is being 07 transported in interstate or foreign commerce. 08 Article 3. Credits, Tax Collection and Payment, Seller's Permit, Resale Exemption. 09 Sec. 43.44.070. Tax credit for sales or use tax paid to another state. A 10 purchaser liable for sales or use tax on tangible personal property or services is 11 entitled to a full credit for the amount of sales or use tax paid to another state on the 12 tangible personal property or services. 13 Sec. 43.44.080. Seller's permit. (a) Before engaging in business in this state, a 14 person shall obtain a seller's permit. 15 (b) An application for a seller's permit must be on a form or in a format 16 prescribed by the department and must set out the name under which the applicant 17 intends to transact business, the location of the applicant's place or places of business, 18 and other information that the department may require. If the owner is 19 (1) a natural person, the owner shall file the application; 20 (2) an association or partnership, a member or partner shall file the 21 application; 22 (3) a corporation, a person authorized to sign the application shall file 23 the application. 24 (c) If the person has more than one place of business, an application may 25 include multiple locations. A vending machine operator who has more than one 26 vending machine location is considered to have only one place of business for 27 purposes of this section. An applicant who does not have a single place of business 28 and who moves from place to place is considered to have only one place of business 29 and shall attach the seller's permit to the applicant's cart, stand, truck, or other 30 merchandising device. 31 (d) The department shall issue to an eligible applicant a numbered seller's
01 permit. A seller's permit is valid until revoked or suspended and is not assignable. A 02 seller's permit is valid only for the person in whose name the permit is issued. A copy 03 of the seller's permit must be conspicuously displayed at all times at the place of 04 business for which the permit is issued. 05 Sec. 43.44.090. Exempt resales. Sales for resale are exempt from the tax 06 under this chapter. A person making a sale for resale must have an exemption 07 certificate issued under AS 43.44.100 and must present the certificate at the time of 08 the sale for resale. In this section, "sale for resale" means the sale of tangible personal 09 property to a buyer whose principal business is the resale of property, whether in the 10 same or an altered form. 11 Sec. 43.44.100. Resale exemption certificate. (a) The department shall issue a 12 resale exemption certificate to a person that has obtained a seller's permit under 13 AS 43.44.080. The resale exemption certificate must be in both paper and electronic 14 form. 15 (b) The resale exemption certificate must include 16 (1) the number of the seller's permit issued to the person as provided in 17 AS 43.44.080; 18 (2) the general character of property or service sold by the person in 19 the regular course of business; 20 (3) the name and address of the person; and 21 (4) the signature or electronic signature of the person. 22 Sec. 43.44.110. Revocation or suspension of a seller's permit or resale 23 exemption certificate. (a) The department may revoke or suspend a seller's permit or 24 resale exemption certificate, or both the seller's permit and resale exemption 25 certificate, held by a person who fails to comply with the provisions of this chapter. 26 (b) A person aggrieved by a decision of the department to revoke or suspend a 27 seller's permit or resale exemption certificate under (a) of this section may appeal the 28 decision under AS 43.05.240 - 43.05.430. 29 (c) If a seller's permit or resale exemption certificate is revoked, the 30 department may not issue a new seller's permit or resale exemption certificate except 31 upon application accompanied by reasonable evidence of the intention of the applicant
01 to comply with the provisions of this chapter. The department may, as a condition for 02 the issuance of a new seller's permit to the applicant, require security in addition to 03 that authorized by AS 43.44.200 in an amount reasonably necessary to ensure 04 compliance with this chapter. 05 Sec. 43.44.120. Improper use of purchase obtained with resale exemption 06 certificate; penalty. A person who intentionally uses a resale exemption certificate 07 for property that is used for purposes other than the purpose claimed is subject to a 08 penalty, payable to the department, of $100 or 100 percent of the tax due, whichever is 09 greater, for each transaction in which an improper use of the resale exemption 10 certificate has occurred. The penalty under this subsection is in addition to tax, 11 interest, or other penalties due. 12 Sec. 43.44.130. Commingling resale exemption certificate property. If a 13 person uses a resale exemption certificate for the purchase of tangible personal 14 property and commingles that property with property that was not purchased with a 15 resale exemption certificate but that is so similar that the identity of the property in the 16 commingled mass cannot be determined, sales from the mass of commingled property 17 are considered to be sales of the property purchased with the resale exemption 18 certificate until the quantity of commingled property sold equals the quantity of 19 property originally purchased under the resale exemption certificate. 20 Sec. 43.44.140. Liability for payment of tax. (a) Liability for the payment of 21 a tax imposed under this chapter is not extinguished until the taxes have been paid to 22 the department. 23 (b) A seller is liable for the tax due under this chapter on all property sold and 24 services provided in this state in accordance with this chapter and may be required to 25 furnish adequate security as provided in AS 43.44.200 to ensure collection and 26 payment of the taxes. 27 Sec. 43.44.150. Method of accounting. A person who has a seller's permit 28 shall report and pay the tax due under this chapter using the same method of 29 accounting that the person uses for federal tax purposes. 30 Sec. 43.44.160. Returns: payment. A seller responsible for collecting the 31 sales tax due under AS 43.44.010(a) shall file a return on a form or in a format
01 prescribed by the department and pay the tax due monthly. The seller shall file the 02 return and pay the tax on or before the last day of the month following the month for 03 which the tax is due. A person responsible for a use tax under AS 43.44.010(b) that 04 has not been collected shall file a return and pay the tax within one month of the tax 05 becoming due. 06 Sec. 43.44.170. Methods. (a) The department shall adopt regulations providing 07 a rounding method for payment of a tax imposed under this chapter. 08 (b) The department may use sampling principles or methods instead of 09 examining 100 percent of records in conducting an audit of a return filed under 10 AS 43.44.160. 11 Sec. 43.44.180. Deduction for bad debts. (a) A person filing a return under 12 AS 43.44.160 may deduct sales found to be worthless. The bad debt may be deducted 13 when it 14 (1) is written off as uncollectable in the person's books and records; 15 and 16 (2) qualifies as a deduction for federal income tax purposes under 26 17 U.S.C. (Internal Revenue Code). 18 (b) If the amount of bad debt exceeds the amount of taxable sales or leases 19 during the period that the bad debt is written off, a person may file a refund claim with 20 the department. 21 (c) If a bad debt deducted under (a) of this section is later collected, the person 22 who claimed the deduction shall pay the tax levied under AS 43.44.010 on the amount 23 collected. For purposes of this section, a payment made on a debt or account is applied 24 first to the sales price of the property or service, then to interest, service charges, and 25 any other charges. 26 Sec. 43.44.190. Timely filing allowance. (a) A person filing a return under 27 AS 43.44.160 may claim an allowance in the amount of one percent of the tax or $75 a 28 month, whichever is less, if the return is timely filed and the tax is timely paid. 29 (b) The allowance under (a) of this section may be deducted on the return. 30 Sec. 43.44.200. Security: limitations; sale of security deposit at auction; 31 bond. (a) The department may require a seller to deposit with the department security
01 in a form and amount that the department determines is appropriate. The deposit may 02 not be more than twice the estimated average tax liability under this chapter for the 03 period for which the return is required under AS 43.44.160 to be filed or $10,000, 04 whichever is less. The department may increase or decrease the amount of security, 05 subject to the limitations provided in this section. 06 (b) The department may sell at public auction property deposited as security to 07 recover a tax amount required to be collected under this chapter, including interest and 08 penalties. Notice of the sale must be sent at least 30 days before the sale by certified 09 mail to the last known address of the person who deposited the security. After the sale, 10 any surplus above the amount due that is not required as security under this section 11 must be returned to the person who deposited the security. 12 (c) Instead of security, the department may require a seller to file a bond to 13 guarantee solvency and responsibility issued by a surety company authorized to 14 transact business in this state. 15 (d) In addition to the other requirements of this section, the department may 16 require the corporate officers, directors, or shareholders of a seller corporation to 17 provide a personal guaranty and assumption of liability for the payment of the tax due 18 under this chapter. 19 Sec. 43.44.210. Quitting business; liability of successor. (a) Within 10 days 20 after a person quits business, sells, exchanges, or otherwise transfers the business, or 21 disposes of the complete stock of goods of the business, the person shall file a return 22 and pay the taxes due under this chapter. 23 (b) Except as provided in (d) of this section, a successor in a business or stock 24 of goods is liable for the payment of the full amount of tax and shall withhold from the 25 sales price payable to the predecessor a sum sufficient to pay any tax due until the 26 predecessor produces either a receipt from the department showing payment in full of 27 any tax due or a statement from the department that tax is not due. 28 (c) If a tax is due but has not been paid as provided in (a) of this section, the 29 successor is liable for the payment of the full amount of tax. The payment of the tax 30 by the successor is considered to be a payment on the sales price and, if the payment is 31 greater in amount than the sales price, the amount of the difference becomes a debt
01 due to the successor from the taxpayer owing the tax under (a) of this section. 02 (d) A successor is not liable for any tax due under this section if the successor 03 gives written notice to the department of the acquisition and the department does not 04 issue an assessment against the predecessor within six months after receipt of the 05 notice from the successor. If the department issues an assessment and a copy of the 06 assessment is not mailed to the successor, the successor is not liable for the tax due. 07 (e) In this section, "predecessor" means a person that quits business, sells, 08 exchanges, or otherwise transfers the business, or disposes of the complete stock of 09 goods of the business. 10 Sec. 43.44.220. Tax as debt. (a) The tax imposed by this chapter and related 11 interest and penalties become a personal debt of a person required to file a return 12 under AS 43.44.160 or a person required by the department to personally guarantee 13 the payment of taxes under this chapter from the time the liability arises, regardless of 14 when the time for payment of the liability occurs. 15 (b) If the personal representative of an estate has voluntarily distributed the 16 assets held in that capacity without reserving sufficient assets to pay the taxes due 17 under this chapter and interest and penalties resulting from taxes due under this 18 chapter, the personal representative is personally liable for the taxes, interest, and 19 penalties, to the extent permitted under AS 13.16. 20 (c) An officer or employee of a corporation whose duty it is to collect, 21 truthfully account for, and pay to the state the taxes imposed by this chapter and who 22 fails to pay the taxes is liable to the state for the taxes imposed by this chapter and the 23 penalty and interest due on the taxes. 24 Article 4. General Provisions. 25 Sec. 43.44.230. Authority to enter Streamlined Sales and Use Tax 26 Agreement. (a) The department shall enter into the Streamlined Sales and Use Tax 27 Agreement. To further the purposes of the Streamlined Sales and Use Tax Agreement, 28 the department may act jointly with other states that are members of the Streamlined 29 Sales and Use Tax Agreement to establish standards for certification of a certified 30 service provider and certified automated system and establish performance standards 31 for multistate sellers.
01 (b) The department shall adopt regulations to implement this chapter 02 consistent with the Streamlined Sales and Use Tax Agreement. 03 (c) The department may take other actions reasonably required to implement 04 this section. 05 (d) The department or the department's designee may represent this state 06 before the other states that are signatories to the Streamlined Sales and Use Tax 07 Agreement. 08 Sec. 43.44.240. Electronic registration, filing, and forms. (a) The 09 department may participate in any electronic sales and use tax registration system 10 made available in cooperation with other states through the Streamlined Sales and Use 11 Tax Agreement. 12 (b) The department may use and accept a standard electronic exemption form 13 made available in cooperation with other states through the Streamlined Sales and Use 14 Tax Agreement. 15 (c) The department may prescribe and provide for the use of forms, 16 certificates, permits, and other documents required under this chapter in electronic 17 format, including the use of electronic signatures and authentications, and for 18 electronic filing. 19 Sec. 43.44.250. Municipal share. The department shall separately account for 20 the revenue collected from the tax under this chapter that the department deposits in 21 the general fund. The legislature may appropriate half of the annual estimated balance 22 in the account to municipalities. A municipality may receive an appropriation under 23 this section if the municipality does not collect 24 (1) property taxes in excess of 10 mills; or 25 (2) an oil and gas production tax or gas pipeline property tax under 26 AS 29.45.080. 27 Sec. 43.44.290. Definitions. In this chapter, 28 (1) "electronic signature" has the meaning given in AS 09.80.190; 29 (2) "engage in business" means carrying on or causing to be carried on 30 an activity with the purpose of direct or indirect benefit; 31 (3) "lease" or "leasing," regardless of whether a transaction is
01 characterized as a lease or rental under generally accepted accounting principles, 26 02 U.S.C. (Internal Revenue Code), AS 45.01 - AS 45.08, AS 45.12, AS 45.14, and 03 AS 45.29 (Uniform Commercial Code), or other provisions of federal, state, or local 04 law, 05 (A) means 06 (i) a transfer of possession or control of tangible 07 personal property for a fixed or indeterminate term for consideration; a 08 lease may include future options to purchase; 09 (ii) an agreement covering motor vehicles and trailers if 10 the amount of consideration may be increased or decreased by 11 reference to the amount realized upon sale or disposition of the 12 property as defined in 26 U.S.C. 7701(h)(1); 13 (B) does not include 14 (i) a transfer of possession or control of property under 15 a security agreement or deferred payment plan that requires the transfer 16 of title upon completion of the required payments; 17 (ii) a transfer of possession or control of property under 18 an agreement that requires the transfer of title upon completion of 19 required payments if payment of an option price does not exceed the 20 greater of $100 or one percent of the total required payments; or 21 (iii) the provision of tangible personal property along 22 with an operator for a fixed or indeterminate period if the operator is 23 necessary for the equipment to perform as designed, and the operator 24 must do more than maintain, inspect, or set up the tangible personal 25 property; 26 (4) "municipality" has the meaning given in AS 29.71.800; 27 (5) "sales price" 28 (A) means the total amount of cash, credit, property, services, 29 and other consideration, for which personal property or services are purchased, 30 sold, or leased, valued in money, whether received in money or otherwise, 31 without any deduction for the following:
01 (i) the seller's cost of the property sold; 02 (ii) the cost of materials used, labor or service cost, 03 interest, losses, all costs of transportation to the seller, all taxes 04 imposed on the seller, and any other expense of the seller; 05 (iii) charges by the seller for any services necessary to 06 complete the sale, other than delivery and installation charges; 07 (iv) delivery charges; 08 (v) installation charges; 09 (vi) the value of exempt personal property given to the 10 purchaser where taxable and exempt personal property have been 11 bundled together and sold by the seller as a single product or piece of 12 merchandise; 13 (B) does not include 14 (i) discounts, including cash, term, or coupons that are 15 not reimbursed by a third party that are allowed by a seller and taken by 16 a purchaser on a sale; 17 (ii) interest, financing, and carrying charges from credit 18 extended on the sale of personal property or services if the amount is 19 separately stated on the invoice, bill of sale, or similar document given 20 to the purchaser; and 21 (iii) taxes legally imposed directly on the consumer that 22 are separately stated on the invoice, bill of sale, or similar document 23 given to the purchaser; 24 (6) "service" means an activity that is engaged in for another person 25 for consideration but that is not the sale or lease of property; 26 (7) "tangible personal property" means personal property that can be 27 seen, weighed, measured, felt, or touched, or that is in another manner perceptible to 28 the senses; 29 (8) "use" or "using" includes use, consumption, or storage, but does 30 not include storage for resale or for use solely outside this state in the ordinary course 31 of business.
01 * Sec. 4. AS 44.64.030(a) is amended by adding a new paragraph to read: 02 (52) AS 43.44 (sales and use tax). 03 * Sec. 5. The uncodified law of the State of Alaska is amended by adding a new section to 04 read: 05 TRANSITIONAL PROVISIONS. (a) The Department of Revenue may adopt 06 regulations necessary to implement this Act. The regulations take effect under AS 44.62 07 (Administrative Procedure Act), but not before the effective date of the provision being 08 implemented. 09 (b) Services under a contract executed and paid in full before the effective date of sec. 10 3 of this Act and performed within 12 months after the effective date of sec. 3 of this Act are 11 exempt from the sales tax and use tax. 12 (c) A person may apply for, and the Department of Revenue may issue, a seller's 13 permit under AS 43.44.080 or a resale exemption certificate under AS 43.44.100 before the 14 effective date of sec. 3 of this Act to be effective on or after the effective date of sec. 3 of this 15 Act. 16 * Sec. 6. Section 5 of this Act takes effect immediately under AS 01.10.070(c). 17 * Sec. 7. Except as provided in sec. 6 of this Act, this Act takes effect January 1, 2025.