Legislature(2023 - 2024)

2024-05-10 House Journal

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2024-05-10                     House Journal                      Page 2866
SB 127                                                                                                                        
The following was read the second time:                                                                                         
                                                                                                                                
    CS FOR SENATE BILL NO. 127(FIN)                                                                                             
    "An Act relating to vehicle rental taxes; relating to the issuance of                                                       
    subpoenas related to tax records; and providing for an effective                                                            
    date."                                                                                                                      

2024-05-10                     House Journal                      Page 2867
with the:                                                   Journal Page                                                        
                                                                                                                                
 TRA RPT 4DP 3NR                                                     2491                                                       
 FN2: INDETERMINATE(REV)                                             2491                                                       
                                                                                                                                
Amendment No. 1 was offered  by Representative Eastman:                                                                          
                                                                                                                                
Page 1, line 12, through page 2, line 4:                                                                                        
    Delete all material and insert:                                                                                             
"* Sec. 2. AS 43.52.020 is amended to read:                                                                                   
         Sec. 43.52.020. Rate of passenger vehicle rental tax. The                                                            
    rate of the tax levied in AS 43.52.010 is three [10] percent of the                                                     
    total fees and costs charged for the lease or rental of the passenger                                                       
    vehicle."                                                                                                                   
                                                                                                                                
Representative Eastman moved and asked unanimous consent that                                                                   
Amendment No. 1 be adopted.                                                                                                     
                                                                                                                                
Representative McCabe objected.                                                                                                 
                                                                                                                                
The question being:  "Shall Amendment No. 1 be adopted?"  The roll                                                              
was taken with the following result:                                                                                            
                                                                                                                                
CSSB 127(FIN)                                                                                                                   
Second Reading                                                                                                                  
Amendment No. 1                                                                                                                 
                                                                                                                                
YEAS:  3   NAYS:  37   EXCUSED:  0   ABSENT:  0                                                                               
                                                                                                                                
Yeas:  Carpenter, Eastman, Rauscher                                                                                             
                                                                                                                                
Nays:  Allard, Armstrong, Baker, Carrick, Coulombe, Cronk, Dibert,                                                              
Edgmon, Fields, Foster, Galvin, Gray, Groh, Hannan, Himschoot,                                                                  
C.Johnson, D.Johnson, Josephson, McCabe, McCormick, McKay,                                                                      
Mears, Mina, Ortiz, Prax, Ruffridge, Saddler, Schrage, Shaw, Stapp,                                                             
Story, Stutes, Sumner, Tilton, Tomaszewski, Vance, Wright                                                                       
                                                                                                                                
And so, Amendment No. 1 was not adopted.                                                                                        
                                                                                                                                
Amendment No. 2 was offered  by Representative Eastman:                                                                          
                                                                                                                                
                                                                                                                                

2024-05-10                     House Journal                      Page 2868
Page 2, line 1:                                                                                                                 
    Delete "fees and costs"                                                                                                     
    Insert "[FEES AND] costs, excluding fees,"                                                                              
                                                                                                                                
Page 2, line 3:                                                                                                                 
    Delete "fees and costs"                                                                                                 
    Insert "costs, excluding fees,"                                                                                         
                                                                                                                                
Representative Eastman moved and asked unanimous consent that                                                                   
Amendment No. 2 be adopted.                                                                                                     
                                                                                                                                
Representative McCabe objected.                                                                                                 
                                                                                                                                
The question being:  "Shall Amendment No. 2 be adopted?"  The roll                                                              
was taken with the following result:                                                                                            
                                                                                                                                
CSSB 127(FIN)                                                                                                                   
Second Reading                                                                                                                  
Amendment No. 2                                                                                                                 
                                                                                                                                
YEAS:  1   NAYS:  37   EXCUSED:  0   ABSENT:  2                                                                               
                                                                                                                                
Yeas:  Eastman                                                                                                                  
                                                                                                                                
Nays:  Allard, Baker, Carpenter, Carrick, Coulombe, Cronk, Dibert,                                                              
Edgmon, Fields, Foster, Galvin, Groh, Hannan, Himschoot,                                                                        
C.Johnson, D.Johnson, Josephson, McCabe, McCormick, McKay,                                                                      
Mears, Mina, Ortiz, Prax, Rauscher, Ruffridge, Saddler, Schrage,                                                                
Shaw, Stapp, Story, Stutes, Sumner, Tilton, Tomaszewski, Vance,                                                                 
Wright                                                                                                                          
                                                                                                                                
Absent:  Armstrong, Gray                                                                                                        
                                                                                                                                
And so, Amendment No. 2 was not adopted.                                                                                        
                                                                                                                                
Amendment No. 3 was offered  by Representative Eastman:                                                                          
                                                                                                                                
Page 2, following line 4:                                                                                                       
    Insert a new bill section to read:                                                                                          
"* Sec. 3. AS 43.52.020, as amended by sec. 2 of this Act, is                                                                 
amended to read:                                                                                                                
         Sec. 43.52.020. Rate of passenger vehicle rental tax. The                                                            
    rate of the tax levied in AS 43.52.010 is                                                                                   

2024-05-10                     House Journal                      Page 2869
             [(1)]  10 percent of the total fees and costs charged for the                                                      
    lease or rental of the [A] passenger vehicle [NOT ARRANGED                                                              
    THROUGH A VEHICLE RENTAL PLATFORM; OR                                                                                       
             (2)  EIGHT PERCENT OF THE TOTAL FEES AND                                                                           
    COSTS CHARGED FOR THE LEASE OR RENTAL OF A                                                                                  
    PASSENGER VEHICLE THROUGH A VEHICLE RENTAL                                                                                  
    PLATFORM]."                                                                                                                 
                                                                                                                                
Renumber the following bill sections accordingly.                                                                               
                                                                                                                                
Page 2, following line 13:                                                                                                      
    Insert a new bill section to read:                                                                                          
"* Sec. 5. AS 43.52.050(a), as amended by sec. 4 of this Act, is                                                              
amended to read:                                                                                                                
         (a)  The taxes imposed by AS 43.52.010 - 43.52.099 shall be                                                            
    collected and paid to the department                                                                                        
             (1)  by the person who provides the leased or rented                                                               
    vehicle [UNLESS THE LEASE OR RENTAL WAS                                                                                     
    ARRANGED OR EXECUTED THROUGH A VEHICLE                                                                                      
            RENTAL PLATFORM UNDER (c) OF THIS SECTION]; and                                                                    
             (2)  in the manner and at the times required by the                                                                
    department by regulation [EXCEPT THAT A VEHICLE                                                                             
    RENTAL PLATFORM COLLECTING AND PAYING THE                                                                                   
    TAX UNDER (c) OF THIS SECTION SHALL PAY THE TAX                                                                             
    QUARTERLY]."                                                                                                                
                                                                                                                                
Renumber the following bill sections accordingly.                                                                               
                                                                                                                                
Page 3, following line 4:                                                                                                       
    Insert a new bill section to read:                                                                                          
"* Sec. 7. AS 43.52.050(c), 43.52.050(d), and 43.52.050(e) are                                                                
repealed."                                                                                                                      
                                                                                                                                
Renumber the following bill sections accordingly.                                                                               
                                                                                                                                
Page 3, line 8, following "date":                                                                                               
    Insert "of sec. 10"                                                                                                         
                                                                                                                                
Page 3, line 13:                                                                                                                
    Delete "sec. 4"                                                                                                             
    Insert "sec. 6"                                                                                                             

2024-05-10                     House Journal                      Page 2870
Page 3, following line 13:                                                                                                      
    Insert a new bill section to read:                                                                                          
"* Sec. 9. Sections 3, 5, and 7 of this Act take effect December 31,                                                          
2029."                                                                                                                          
                                                                                                                                
Page 3, line 14:                                                                                                                
    Delete "This"                                                                                                               
    Insert "Except as provided in sec. 9 of this Act, this"                                                                     
                                                                                                                                
Representative Eastman moved and asked unanimous consent that                                                                   
Amendment No. 3 be adopted.                                                                                                     
                                                                                                                                
Representative McCabe objected.                                                                                                 
                                                                                                                                
The question being:  "Shall Amendment No. 3 be adopted?"  The roll                                                              
was taken with the following result:                                                                                            
                                                                                                                                
CSSB 127(FIN)                                                                                                                   
Second Reading                                                                                                                  
Amendment No. 3                                                                                                                 
                                                                                                                                
YEAS:  1   NAYS:  37   EXCUSED:  0   ABSENT:  2                                                                               
                                                                                                                                
Yeas:  Eastman                                                                                                                  
                                                                                                                                
Nays:  Allard, Baker, Carpenter, Carrick, Coulombe, Cronk, Dibert,                                                              
Edgmon, Fields, Foster, Galvin, Groh, Hannan, Himschoot,                                                                        
C.Johnson, D.Johnson, Josephson, McCabe, McCormick, McKay,                                                                      
Mears, Mina, Ortiz, Prax, Rauscher, Ruffridge, Saddler, Schrage,                                                                
Shaw, Stapp, Story, Stutes, Sumner, Tilton, Tomaszewski, Vance,                                                                 
Wright                                                                                                                          
                                                                                                                                
Absent:  Armstrong, Gray                                                                                                        
                                                                                                                                
And so, Amendment No. 3 was not adopted.                                                                                        
                                                                                                                                
Amendment No. 4 was offered  by Representative Eastman:                                                                          
                                                                                                                                
Page 2, line 3:                                                                                                                 
    Delete "eight"                                                                                                          
    Insert "seven"                                                                                                          
                                                                                                                                
Representative Eastman moved and asked unanimous consent that                                                                   
Amendment No. 4 be adopted.                                                                                                     

2024-05-10                     House Journal                      Page 2871
Representative McCabe objected.                                                                                                 
                                                                                                                                
The question being:  "Shall Amendment No. 4 be adopted?"  The roll                                                              
was taken with the following result:                                                                                            
                                                                                                                                
CSSB 127(FIN)                                                                                                                   
Second Reading                                                                                                                  
Amendment No. 4                                                                                                                 
                                                                                                                                
YEAS:  2   NAYS:  36   EXCUSED:  0   ABSENT:  2                                                                               
                                                                                                                                
Yeas:  Carpenter, Eastman                                                                                                       
                                                                                                                                
Nays:  Allard, Baker, Carrick, Coulombe, Cronk, Dibert, Edgmon,                                                                 
Fields, Foster, Galvin, Groh, Hannan, Himschoot, C.Johnson,                                                                     
D.Johnson, Josephson, McCabe, McCormick, McKay, Mears, Mina,                                                                    
Ortiz, Prax, Rauscher, Ruffridge, Saddler, Schrage, Shaw, Stapp,                                                                
Story, Stutes, Sumner, Tilton, Tomaszewski, Vance, Wright                                                                       
                                                                                                                                
Absent:  Armstrong, Gray                                                                                                        
                                                                                                                                
And so, Amendment No. 4 was not adopted.                                                                                        
                                                                                                                                
Amendment No. 5 was offered  by Representative Eastman:                                                                          
                                                                                                                                
Page 3, following line 4:                                                                                                       
    Insert a new bill section to read:                                                                                          
"* Sec. 5. AS 43.52.090 is amended to read:                                                                                   
         Sec. 43.52.090. Exemption. The tax imposed in                                                                        
    AS 43.52.010 - 43.52.099 does not apply to                                                                                  
             (1)  leases or rentals for official use to federal, state, or                                                  
    local government agencies or employees; or                                                                              
           (2)  the lease or rental of an electric bicycle."                                                               
                                                                                                                                
Renumber the following bill sections accordingly.                                                                               
                                                                                                                                
Representative Eastman moved and asked unanimous consent that                                                                   
Amendment No. 5 be adopted.                                                                                                     
                                                                                                                                
Representative Carrick objected.                                                                                                
                                                                                                                                
The question being:  "Shall Amendment No. 5 be adopted?"  The roll                                                              
was taken with the following result:                                                                                            
                                                                                                                                

2024-05-10                     House Journal                      Page 2872
CSSB 127(FIN)                                                                                                                   
Second Reading                                                                                                                  
Amendment No. 5                                                                                                                 
                                                                                                                                
YEAS:  2   NAYS:  36   EXCUSED:  0   ABSENT:  2                                                                               
                                                                                                                                
Yeas:  Eastman, Ruffridge                                                                                                       
                                                                                                                                
Nays:  Allard, Baker, Carpenter, Carrick, Coulombe, Cronk, Dibert,                                                              
Edgmon, Fields, Foster, Galvin, Groh, Hannan, Himschoot,                                                                        
C.Johnson, D.Johnson, Josephson, McCabe, McCormick, McKay,                                                                      
Mears, Mina, Ortiz, Prax, Rauscher, Saddler, Schrage, Shaw, Stapp,                                                              
Story, Stutes, Sumner, Tilton, Tomaszewski, Vance, Wright                                                                       
                                                                                                                                
Absent:  Armstrong, Gray                                                                                                        
                                                                                                                                
And so, Amendment No. 5 was not adopted.                                                                                        
                                                                                                                                
Amendment No. 6 was not offered.                                                                                                
                                                                                                                                
Representative Saddler moved and asked unanimous consent that                                                                   
CSSB 127(FIN) be considered engrossed, advanced to third reading,                                                               
and placed on final passage.  There being no objection, it was so                                                               
ordered.                                                                                                                        
                                                                                                                                
CSSB 127(FIN) was read the third time.                                                                                          
                                                                                                                                
The question being:  "Shall CSSB 127(FIN) pass the House?"  The roll                                                            
was taken with the following result:                                                                                            
                                                                                                                                
CSSB 127(FIN)                                                                                                                   
Third Reading                                                                                                                   
Final Passage                                                                                                                   
                                                                                                                                
YEAS:  36   NAYS:  2   EXCUSED:  0   ABSENT:  2                                                                               
                                                                                                                                
Yeas:  Allard, Baker, Carrick, Coulombe, Cronk, Dibert, Edgmon,                                                                 
Fields, Foster, Galvin, Groh, Hannan, Himschoot, C.Johnson,                                                                     
D.Johnson, Josephson, McCabe, McCormick, McKay, Mears, Mina,                                                                    
Ortiz, Prax, Rauscher, Ruffridge, Saddler, Schrage, Shaw, Stapp,                                                                
Story, Stutes, Sumner, Tilton, Tomaszewski, Vance, Wright                                                                       
                                                                                                                                
Nays:  Carpenter, Eastman                                                                                                       
                                                                                                                                
Absent:  Armstrong, Gray                                                                                                        
                                                                                                                                

2024-05-10                     House Journal                      Page 2873
And so, CSSB 127(FIN) passed the House.                                                                                         
                                                                                                                                
Representative Saddler moved and asked unanimous consent that the                                                               
roll call on the passage of the bill be considered the roll call on the                                                         
effective date clause.  There being no objection, it was so ordered.                                                            
                                                                                                                                
CSSB 127(FIN) was signed by the Speaker and Chief Clerk and                                                                     
returned to the Senate.