Alaska Statutes Title 43, Chapter 43.52, Article 01 - Vehicle Rental 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...
• 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...
• 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...
• 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...
• 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...
• 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...
• 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...
• 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...
• 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...
• 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...

Last modified: November 15, 2016