Title 43 — Revenue and Taxation
36 chapters · 668 sections in this title.
AS 43.52.010 Levy of passenger vehicle rental tax.
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There is imposed an excise tax on the charge for the lease or rental of a passenger vehicle in this state if the lease or rental of the passenger vehicle does not exceed a period of 90 consecutive days.
AS 43.52.020 Rate of passenger vehicle rental tax.
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The rate of the tax levied in AS 43.52.010 is 10 percent of the total fees and costs charged for the lease or rental of the passenger vehicle.
AS 43.52.030 Levy of recreational vehicle rental tax.
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There is imposed an excise tax on the charge for the lease or rental of a recreational vehicle in this state if the lease or rental of the recreational vehicle does not exceed a period of 90 consecutive days.
AS 43.52.040 Rate of recreational vehicle rental tax.
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The rate of the tax levied in AS 43.52.030 is three percent of the total fees and costs charged for the lease or rental of the recreational vehicle.
AS 43.52.050 Liability for payment of vehicle rental taxes.
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(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; and (2) in the manner and at the times required by the department by regulation. (b) The tax shall be stated as a separate …
AS 43.52.060 Applicability of the tax.
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The provisions of AS 43.52.010 — 43.52.099 apply to a passenger or recreational vehicle whether or not the vehicle is registered and licensed in this state.
AS 43.52.070 Relationship to municipal levies.
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The taxes imposed by AS 43.52.010 — 43.52.099 are in addition to taxes that may be imposed on vehicle rentals by a municipality under AS 29.45.
AS 43.52.080 Administration of tax and sharing of information with municipalities.
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(a) The department shall administer the taxes imposed by this chapter and may adopt necessary regulations. (b) The proceeds of the vehicle rental taxes imposed by AS 43.52.010 — 43.52.099 shall be deposited into a special vehicle rental tax account in the general fund. (c) The le…
AS 43.52.090 Exemption.
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The tax imposed in AS 43.52.010 — 43.52.099 does not apply to leases or rentals for official use to federal, state, or local government agencies or employees.
AS 43.52.099 Definitions.
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Article 2. Excise Tax on Travel Aboard Commercial Passenger Vessels. In AS 43.52.010 — 43.52.099, (1) “fees and costs” means all charges incurred by the renter before the tax imposed under AS 43.52.010 — 43.52.099 except (A) fees from the sale of automobile liability insurance, l…
AS 43.52.200 Levy of excise tax on overnight accommodations on commercial passenger vessels.
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There is imposed an excise tax on passengers traveling on commercial passenger vessels providing overnight accommodations that anchor or moor on the state's marine water with the intent to allow passengers to embark or disembark.
AS 43.52.210 Rate of tax.
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The tax imposed by AS 43.52.200 — 43.52.295 is levied at a rate of $34.50 for a passenger for each voyage.
AS 43.52.220 Liability for payment of tax.
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A passenger subject to the excise tax imposed by AS 43.52.200 — 43.52.295 is liable for the payment of the tax. The tax shall be collected from the passenger by the person who provides travel aboard a commercial vessel and shall be paid to the department in the manner and at the …
AS 43.52.230 Disposition of receipts.
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(a) The proceeds from the tax imposed under AS 43.52.200 — 43.52.295 shall be deposited in a special “commercial vessel passenger tax account” in the general fund. The legislature may appropriate money from this account for the purposes described in (b) and (d) of this section. (…
AS 43.52.240 Administration.
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The department shall (1) collect and enforce the collection of taxes due under AS 43.52.200 — 43.52.295 and penalties as provided in AS 43.05; (2) adopt regulations necessary for the administration of AS 43.52.200 — 43.52.295; and (3) subject to annual appropriation, distribute t…
AS 43.52.250 Local levies. [Repealed, § 12 ch 101 SLA 2010.]
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[Repealed or reserved.]
AS 43.52.255 Tax reduction for local levies.
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The tax imposed on a passenger by AS 43.52.200 — 43.52.295 shall be reduced by the total amount of a tax on the passenger traveling on a commercial passenger vessel that is imposed and collected by a home rule or general law municipality under a law enacted before December 17, 20…
AS 43.52.260 Periodic report.
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The Department of Commerce, Community, and Economic Development shall, every three years, prepare and submit to the governor, the legislature, and the public a report that (1) addresses the projected needs of communities to safely and efficiently host passengers that pay taxes un…
AS 43.52.295 Definitions.
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In AS 43.52.200 — 43.52.295, (1) “commercial passenger vessel” means a boat or vessel that is used in the common carriage of passengers in commerce; “commercial passenger vessel” does not include (A) vessels with fewer than 250 berths or other overnight accommodations for passeng…