AK
Alaska Senate Bill SB138

Alaska 2025-2026 Regular Session

Alaska Senate Bill SB138 Compare Versions

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2-SB0138B -1- CSSB 138(TRA)
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10-CS FOR SENATE BILL NO. 138(TRA)
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11+ SENATE BILL NO. 138
1112
1213 IN THE LEGISLATURE OF THE STATE OF ALASKA
1314
1415 THIRTY-FOURTH LEGISLATURE - FIRST SESSION
1516
16-BY THE SENATE TRANSPORTATION COMMITTEE
17+BY SENATOR CLAMAN
1718
18-Offered: 4/11/25
19-Referred: Finance
19+Introduced: 3/19/25
20+Referred: Transportation, Finance
2021
21-Sponsor(s): SENATOR CLAMAN
22+
2223 A BILL
2324
2425 FOR AN ACT ENTITLED
2526
2627 "An Act relating to vehicle rental taxes; relating to the issuance of subpoenas related to 1
2728 tax records; and providing for an effective date." 2
2829 BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF ALASKA: 3
2930 * Section 1. AS 43.05.040(c) is amended to read: 4
3031 (c) If a person who is subpoenaed neglects or refuses to obey the subpoena 5
3132 issued as provided in this section, the department may report the fact to the superior 6
3233 court [OR THE APPROPRIATE COURT OF ANOTHER JURISDICTION], and m ay 7
3334 seek an order from the court compelling obedience to the subpoena. The court, to the 8
3435 maximum extent permitted by law, may compel obedience to the subpoena [TO THE 9
3536 SAME EXTENT AS WITNESSES MAY BE COMPELLED TO OBEY THE 10
3637 SUBPOENAS OF THE COURT]. 11
3738 * Sec. 2. AS 43.52.020 is amended to read: 12
3839 Sec. 43.52.020. Rate of passenger vehicle rental tax. The rate of the tax 13
39-levied in AS 43.52.010 is nine [10] percent of the total fees and costs charged for the
40-14 34-LS0749\N
41-CSSB 138(TRA) -2- SB0138B
40+levied in AS 43.52.010 is 14 34-LS0749\A
41+SB 138 -2- SB0138A
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44-lease or rental of a [THE] passenger vehicle. 1
45- * Sec. 3. AS 43.52.050(a) is amended to read: 2
46-(a) The taxes imposed by AS 43.52.010 - 43.52.099 shall be collected and 3
47-paid to the department 4
48-(1) by the person who provides the leased or rented vehicle unless the 5
49-lease or rental was arranged or executed through a vehicle rental platform under 6
50-(c) of this section; and 7
51-(2) in the manner and at the times required by the department by 8
52-regulation except that a vehicle rental platform collecting and paying the tax 9
53-under (c) of this section shall pay the tax quarterly. 10
54- * Sec. 4. AS 43.52.050 is amended by adding new subsections to read: 11
55-(c) A vehicle rental platform that arranged or executed more than 200 12
56-transactions in the state in the preceding calendar year shall collect and pay to the 13
57-department the taxes imposed under AS 43.52.010 - 43.52.099 and provide the 14
58-department with any books, papers, or records related to the tax. 15
59-(d) If a vehicle rental platform company fails to collect or pay the tax under 16
60-this section because incorrect or insufficient information was provided by a person 17
61-providing a leased or rented vehicle, the vehicle rental platform company is not liable 18
62-for the collection or payment of the tax if the vehicle rental platform company 19
63-demonstrates that the company made a reasonable effort to obtain the correct or 20
64-sufficient information from the person. 21
65-(e) In this section, 22
66-(1) "motor vehicle" means a vehicle that is self-propelled except a 23
67-vehicle moved by human or animal power; 24
68-(2) "vehicle rental platform" means an application, website, offline 25
69-booking service, or other system, whether online or offline, offered or used by a 26
70-vehicle rental platform company that enables the prearrangement of motor vehicle 27
71-rentals with motor vehicle owners that are not related by common ownership or 28
72-control with the vehicle rental platform; 29
73-(3) "vehicle rental platform company" means a company whose 30
74-primary business is arranging or executing the rental of vehicles through a vehicle 31 34-LS0749\N
75-SB0138B -3- CSSB 138(TRA)
44+(1) 10 percent of the total fees and costs charged for the lease or rental 1
45+of a [THE] passenger vehicle not arranged through a vehicle rental platform; or 2
46+(2) eight percent of the total fees and costs charged for the lease or 3
47+rental of a passenger vehicle through a vehicle rental platform. 4
48+ * Sec. 3. AS 43.52.050(a) is amended to read: 5
49+(a) The taxes imposed by AS 43.52.010 - 43.52.099 shall be collected and 6
50+paid to the department 7
51+(1) by the person who provides the leased or rented vehicle unless the 8
52+lease or rental was arranged or executed through a vehicle rental platform under 9
53+(c) of this section; and 10
54+(2) in the manner and at the times required by the department by 11
55+regulation except that a vehicle rental platform collecting and paying the tax 12
56+under (c) of this section shall pay the tax quarterly. 13
57+ * Sec. 4. AS 43.52.050 is amended by adding new subsections to read: 14
58+(c) A vehicle rental platform that arranged or executed more than 200 15
59+transactions in the state in the preceding calendar year shall collect and pay to the 16
60+department the taxes imposed under AS 43.52.010 - 43.52.099 and provide the 17
61+department with any books, papers, or records related to the tax. 18
62+(d) If a vehicle rental platform company fails to collect or pay the tax under 19
63+this section because incorrect or insufficient information was provided by a person 20
64+providing a leased or rented vehicle, the vehicle rental platform company is not liable 21
65+for the collection or payment of the tax if the vehicle rental platform company 22
66+demonstrates that the company made a reasonable effort to obtain the correct or 23
67+sufficient information from the person. 24
68+(e) In this section, 25
69+(1) "motor vehicle" means a vehicle that is self-propelled except a 26
70+vehicle moved by human or animal power; 27
71+(2) "vehicle rental platform" means an application, website, offline 28
72+booking service, or other system, whether online or offline, offered or used by a 29
73+vehicle rental platform company that enables the prearrangement of motor vehicle 30
74+rentals with motor vehicle owners that are not related by common ownership or 31 34-LS0749\A
75+SB0138A -3- SB 138
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78-rental platform. 1
79- * Sec. 5. The uncodified law of the State of Alaska is amended by adding a new section to 2
80-read: 3
81-ASSESSMENT AND COLLECTION LIMITATION. Notwithstanding AS 43.05.260 4
82-and 43.05.270, the Department of Revenue may not, on or after the effective date of this Act, 5
83-assess or collect taxes under AS 43.52.010 - 43.52.099 that were imposed before the effective 6
84-date of this Act on a transaction arranged or executed through a vehicle rental platform. If the 7
85-tax is not assessed or collected before the effective date of this Act, proceedings may not be 8
86-instituted in court for the assessment or collection of the tax. In this section, "vehicle rental 9
87-platform" has the meaning given in AS 43.52.050(e), enacted by sec. 4 of this Act. 10
88- * Sec. 6. This Act takes effect immediately under AS 01.10.070(c). 11
78+control with the vehicle rental platform; 1
79+(3) "vehicle rental platform company" means a company whose 2
80+primary business is arranging or executing the rental of vehicles through a vehicle 3
81+rental platform. 4
82+ * Sec. 5. The uncodified law of the State of Alaska is amended by adding a new section to 5
83+read: 6
84+ASSESSMENT AND COLLECTION LIMITATION. Notwithstanding AS 43.05.260 7
85+and 43.05.270, the Department of Revenue may not, on or after the effective date of this Act, 8
86+assess or collect taxes under AS 43.52.010 - 43.52.099 that were imposed before the effective 9
87+date of this Act on a transaction arranged or executed through a vehicle rental platform. If the 10
88+tax is not assessed or collected before the effective date of this Act, proceedings may not be 11
89+instituted in court for the assessment or collection of the tax. In this section, "vehicle rental 12
90+platform" has the meaning given in AS 43.52.050(e), enacted by sec. 4 of this Act. 13
91+ * Sec. 6. This Act takes effect immediately under AS 01.10.070(c). 14