25,622 sections across 774 Alaska regulatory chapters.
15 AAC 98-060 Tires for resale
0.6K chars
(a) For purposes of AS 43.98.025(g)(2), the department will consider a tire to be a tire for resale in a transaction between (1) the manufacturer of a tire and a distributor of the tire; (2) a distributor of the tire and a retail dealer of the tire; or (3) a retail dealer and ano…
15 AAC 98-070 Persons immune or exempt under federal law from tire fees
0.8K chars
The department will not apply the tire fee requirements of AS 43.98.025 and this chapter to tires or services sold (1) for official use to a person that, under federal law, is immune from state taxation as an instrumentality of the federal government, including a federal credit u…
15 AAC 98-080 Certificate of use
0.9K chars
(a) A purchaser must complete a certificate of use on a form prescribed by the department for an exemption specified in AS 43.98.025(g). The certificate of use is effective for the calendar year unless invalidated by the department. The certificate of use must specify the nature …