HB 123: "An Act relating to vehicle rental taxes; relating to the issuance of subpoenas related to tax records; and providing for an effective date."
00 HOUSE BILL NO. 123 01 "An Act relating to vehicle rental taxes; relating to the issuance of subpoenas related to 02 tax records; and providing for an effective date." 03 BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF ALASKA: 04 * Section 1. AS 43.05.040(c) is amended to read: 05 (c) If a person who is subpoenaed neglects or refuses to obey the subpoena 06 issued as provided in this section, the department may report the fact to the superior 07 court [OR THE APPROPRIATE COURT OF ANOTHER JURISDICTION], and may 08 seek an order from the court compelling obedience to the subpoena. The court, to the 09 maximum extent permitted by law, may compel obedience to the subpoena [TO THE 10 SAME EXTENT AS WITNESSES MAY BE COMPELLED TO OBEY THE 11 SUBPOENAS OF THE COURT]. 12 * Sec. 2. AS 43.52.020 is amended to read: 13 Sec. 43.52.020. Rate of passenger vehicle rental tax. The rate of the tax 14 levied in AS 43.52.010 is
01 (1) nine [10] percent of the total fees and costs charged for the lease or 02 rental of a [THE] passenger vehicle not arranged through a vehicle rental 03 platform; or 04 (2) seven percent of the total fees and costs charged for the lease or 05 rental of a passenger vehicle through a vehicle rental platform. 06 * Sec. 3. AS 43.52.050(a) is amended to read: 07 (a) The taxes imposed by AS 43.52.010 - 43.52.099 shall be collected and 08 paid to the department 09 (1) by the person who provides the leased or rented vehicle unless the 10 lease or rental was arranged or executed through a vehicle rental platform under 11 (c) of this section; and 12 (2) in the manner and at the times required by the department by 13 regulation except that a vehicle rental platform collecting and paying the tax 14 under (c) of this section shall pay the tax quarterly. 15 * Sec. 4. AS 43.52.050 is amended by adding new subsections to read: 16 (c) A vehicle rental platform that arranged or executed more than 200 17 transactions in the state in the preceding calendar year shall collect and pay to the 18 department the taxes imposed under AS 43.52.010 - 43.52.099 and provide the 19 department with any books, papers, or records related to the tax. 20 (d) If a vehicle rental platform company fails to collect or pay the tax under 21 this section because incorrect or insufficient information was provided by a person 22 providing a leased or rented vehicle, the vehicle rental platform company is not liable 23 for the collection or payment of the tax if the vehicle rental platform company 24 demonstrates that the company made a reasonable effort to obtain the correct or 25 sufficient information from the person. 26 (e) In this section, 27 (1) "motor vehicle" means a vehicle that is self-propelled except a 28 vehicle moved by human or animal power; 29 (2) "vehicle rental platform" means an application, website, offline 30 booking service, or other system, whether online or offline, offered or used by a 31 vehicle rental platform company that enables the prearrangement of motor vehicle
01 rentals with motor vehicle owners that are not related by common ownership or 02 control with the vehicle rental platform; 03 (3) "vehicle rental platform company" means a company whose 04 primary business is arranging or executing the rental of vehicles through a vehicle 05 rental platform. 06 * Sec. 5. The uncodified law of the State of Alaska is amended by adding a new section to 07 read: 08 ASSESSMENT AND COLLECTION LIMITATION. Notwithstanding AS 43.05.260 09 and 43.05.270, the Department of Revenue may not, on or after the effective date of this Act, 10 assess or collect taxes under AS 43.52.010 - 43.52.099 that were imposed before the effective 11 date of this Act on a transaction arranged or executed through a vehicle rental platform. If the 12 tax is not assessed or collected before the effective date of this Act, proceedings may not be 13 instituted in court for the assessment or collection of the tax. In this section, "vehicle rental 14 platform" has the meaning given in AS 43.52.050(e), enacted by sec. 4 of this Act. 15 * Sec. 6. This Act takes effect immediately under AS 01.10.070(c).