AS Title 43, Chapter 52: Transportation Taxes

Article 1. Vehicle Rental Taxes. Chapter 52. Transportation Taxes. Sec. 43.52.010. Levy of passenger vehicle rental tax. 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. Sec. 43.52.020. Rate of passenger vehicle rental tax. 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. Sec. 43.52.030. Levy of recreational vehicle rental tax. 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. Sec. 43.52.040. Rate of recreational vehicle rental tax. 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. Sec. 43.52.050. Liability for payment of vehicle rental taxes. (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 item on the lease or rental contract or other document invoicing payment. Sec. 43.52.060. Applicability of the tax. 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. Sec. 43.52.070. Relationship to municipal levies. 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 . Sec. 43.52.080. Administration of tax and sharing of information with municipalities. (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 legislature may appropriate the actual balance of the vehicle rental tax account for tourism development and marketing. This section is not intended to create a dedicated fund. (d) Notwithstanding AS 40.25.100 (a) and AS 43.05.230 (a), the department may furnish the proper officer or representative of a municipality the tax returns or reports filed with the department under AS 43.52.010 — 43.52.099 if the municipality grants substantially similar privileges to the department, provides adequate safeguards for the confidentiality of the returns and reports, and uses the returns and reports only for tax purposes. Sec. 43.52.090. Exemption. 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. Sec. 43.52.099. Definitions. 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, loss damage waiver insurance, and personal accident insurance; (B) parking tickets; (C) sales or excise taxes; (D) payment for damages to the vehicle during the rental period; (E) concession fees paid to an airport; (F) customer facility charges set by the commissioner of transportation and public facilities under AS 02.15.090 ; and (G) customer facility maintenance charges set by the commissioner of transportation and public facilities under AS 02.15.090 ; (2) “passenger vehicle” means a motor vehicle as defined in AS 28.90.990 that is driven or moved on a highway or other public right-of-way in the state, but does not include (A) a commercial motor vehicle as that term is defined in AS 28.90.990 ; (B) emergency or fire equipment that is necessary to the preservation of life or property; (C) a farm vehicle that is controlled and operated by a farmer, used to transport agricultural products, farm machinery, or farm supplies to or from that farmer's farm, not used in the operations of a common or contract motor carrier, and used within 150 miles of the farmer's farm; (D) a recreational vehicle; (E) a taxicab; (F) a rental truck; in this subparagraph, “rental truck” means a motor vehicle with a gross vehicle weight rating greater than 8,500 pounds that is designed, used, or maintained primarily for the transportation of personal property; (G) a vehicle provided by an automobile dealer to a customer as replacement transportation during warranty, recall, or service contract repairs if the dealer does not receive compensation from the customer; or (H) a motorcycle or a motor-driven cycle as those terms are defined in AS 28.90.990 ; (3) “recreational vehicle” means (A) a motor vehicle or trailer for recreational dwelling purposes; (B) a motor home or other vehicle with a motor home body style; (C) a one-piece camper vehicle; and (D) any other self-propelled vehicle with living quarters; (4) “tax” means the excise tax levied under AS 43.52.010 — 43.52.099 on the charge made for the rental of a passenger or recreational vehicle; (5) “vehicle” means a device in, upon, or by which a person or property may be transported or drawn upon or immediately over a highway or vehicular way or area; “vehicle” does not include (A) devices used exclusively upon stationary rails or tracks; (B) mobile homes; or (C) watercraft. Article 2. Excise Tax on Travel Aboard Commercial Passenger Vessels. Sec. 43.52.200. Levy of excise tax on overnight accommodations on commercial passenger vessels. 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. Sec. 43.52.210. Rate of tax. 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. Sec. 43.52.220. Liability for payment of tax. 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 times required by the department by regulation. Sec. 43.52.230. Disposition of receipts. (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. (b) For each voyage of a commercial passenger vessel, the commissioner shall identify the first seven ports of call in the state and the number of passengers subject to the tax imposed under AS 43.52.200 — 43.52.295 on board at each port of call. Subject to annual appropriation by the legislature, the commissioner shall distribute to each port of call $5 for each passenger subject to the tax imposed under AS 43.52.200 — 43.52.295. If the port of call is a city located within a borough not otherwise unified with the borough, the commissioner shall distribute $2.50 for each passenger to the city and $2.50 to the borough. A city or borough that receives a payment under this subsection shall use the funds for port facilities, harbor infrastructure, and other services provided to the commercial passenger vessels and the passengers on board those vessels. (c) [Repealed, § 12 ch 101 SLA 2010.] (d) In addition to making an appropriation for the payments described in (b) of this section, the legislature may appropriate money from the commercial vessel passenger tax account to projects that (1) improve port and harbor infrastructure, (2) provide services to commercial passenger vessels and the passengers on board those vessels, or (3) improve the safety and efficiency of the interstate and foreign commerce activities in which the vessels and the passengers on board those vessels are engaged. (e) After October 31, 2010, and before November 1, 2015, a home rule or general law municipality that imposes and collects a tax on a passenger traveling on a commercial passenger vessel under a law enacted by the municipality before December 17, 2007, may not receive an appropriation under (d) of this section. Sec. 43.52.240. Administration. 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 the payments described in AS 43.52.230 (b). Sec. 43.52.250. Local levies. [Repealed, § 12 ch 101 SLA 2010.] Sec. 43.52.255. Tax reduction for local levies. 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, 2007. Sec. 43.52.260. Periodic report. 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 under AS 43.52.200 — 43.52.295; and (2) summarizes the extent to which appropriations of the proceeds of the tax have been used to defray the cost of meeting the needs described in (1) of this section. Sec. 43.52.295. Definitions. 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 passengers; (B) noncommercial vessels, warships, and vessels operated by the state, the United States, or a foreign government; (2) “marine water of the state” and “state marine water” have the meaning given to “waters” in AS 46.03.900 , except that they include only marine waters; (3) “passenger” means a person whom a common carrier has contracted to carry from one place to another; (4) “voyage” means any trip or itinerary lasting more than 72 hours on the state's marine water.