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.
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.
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.
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.
(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 […]
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.
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.
(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 […]
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.
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 […]
