- Alaska Statutes.
- Title 43. Revenue and Taxation
- Chapter 52. Transportation Taxes
- Section 99. Definitions.
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. Levy of Excise Tax on Overnight Accommodations on Commercial Passenger Vessels.
AS 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
- (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;
- (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
- (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 02. EXCISE TAX ON TRAVEL ABOARD COMMERCIAL PASSENGER VESSELS
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