SCS CSHB 123(FIN): "An Act relating to vehicle rental taxes; relating to the issuance of subpoenas related to tax records; and providing for an effective date."
00 SENATE CS FOR CS FOR HOUSE BILL NO. 123(FIN) 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 43.52.020, as amended by sec. 2 of this Act, is amended to read: 07 Sec. 43.52.020. Rate of passenger vehicle rental tax. The rate of the tax 08 levied in AS 43.52.010 is 09 [(1)] nine percent of the total fees and costs charged for the lease or 10 rental of the [A] passenger vehicle [NOT ARRANGED THROUGH A VEHICLE 11 RENTAL PLATFORM; OR 12 (2) SEVEN PERCENT OF THE TOTAL FEES AND COSTS 13 CHARGED FOR THE LEASE OR RENTAL OF A PASSENGER VEHICLE 14 THROUGH A VEHICLE RENTAL PLATFORM]. 15 * Sec. 4. AS 43.52.050(a) is amended to read: 16 (a) The taxes imposed by AS 43.52.010 - 43.52.099 shall be collected and 17 paid to the department 18 (1) by the person who provides the leased or rented vehicle unless the 19 lease or rental was arranged or executed through a vehicle rental platform under 20 (c) of this section; and 21 (2) in the manner and at the times required by the department by 22 regulation except that a vehicle rental platform collecting and paying the tax 23 under (c) of this section shall pay the tax quarterly. 24 * Sec. 5. AS 43.52.050 is amended by adding new subsections to read: 25 (c) A vehicle rental platform that arranged or executed more than 200 26 transactions in the state in the preceding calendar year shall collect and pay to the 27 department the taxes imposed under AS 43.52.010 - 43.52.099 and provide the 28 department with any books, papers, or records related to the tax. 29 (d) If a vehicle rental platform company fails to collect or pay the tax under 30 this section because incorrect or insufficient information was provided by a person 31 providing a leased or rented vehicle, the vehicle rental platform company is not liable
01 for the collection or payment of the tax if the vehicle rental platform company 02 demonstrates that the company made a reasonable effort to obtain the correct or 03 sufficient information from the person. 04 (e) In this section, 05 (1) "motor vehicle" means a vehicle that is self-propelled except a 06 vehicle moved by human or animal power; 07 (2) "vehicle rental platform" means an application, website, offline 08 booking service, or other system, whether online or offline, offered or used by a 09 vehicle rental platform company that enables the prearrangement of motor vehicle 10 rentals with motor vehicle owners that are not related by common ownership or 11 control with the vehicle rental platform; 12 (3) "vehicle rental platform company" means a company whose 13 primary business is arranging or executing the rental of vehicles through a vehicle 14 rental platform. 15 * Sec. 6. The uncodified law of the State of Alaska is amended by adding a new section to 16 read: 17 ASSESSMENT AND COLLECTION LIMITATION. Notwithstanding AS 43.05.260 18 and 43.05.270, the Department of Revenue may not, on or after the effective date of this 19 section, assess or collect taxes under AS 43.52.010 - 43.52.099 that were imposed before the 20 effective date of this section on a transaction arranged or executed through a vehicle rental 21 platform. If the tax is not assessed or collected before the effective date of this section, 22 proceedings may not be instituted in court for the assessment or collection of the tax. In this 23 section, "vehicle rental platform" means an application, website, offline booking service, or 24 other system, whether online or offline, offered or used by a vehicle rental platform company 25 that enables the prearrangement of motor vehicle rentals with motor vehicle owners that are 26 not related by common ownership or control with the vehicle rental platform. 27 * Sec. 7. Section 3 of this Act takes effect July 1, 2028. 28 * Sec. 8. Section 6 of this Act takes effect immediately under AS 01.10.070(c). 29 * Sec. 9. Except as provided in secs. 7 and 8 of this Act, this Act takes effect July 1, 2025.