Alaska Administrative Code — Title 15 (Revenue)

15 AAC 98.900

Definitions

Official textakleg.govlast amended Apr 16, 2004

In AS 43.98.025 and this chapter,

# (1)

"calendar quarter" means the period of three months of the calendar year, each beginning January 1, April 1, July 1, and October 1;

# (2)

"department" means the Department of Revenue;

# (3)

"person" means an individual, firm, partnership, joint venture, government, association, corporation, estate, trust, receiver, or other group or combination acting as a unit;

# (4)

"related person" means a person listed in 26 U.S.C. 267(b) (Internal Revenue Code);
for purposes of this paragraph, 26 U.S.C. 267(b), as amended as of December 17, 1999, is adopted by reference;

# (5)

"retail sale" means a sale of goods or services to the consumer; "retail sale" includes a transaction where the tire is ordered from within the state and delivered for first use in the state, regardless of whether the tire is shipped from outside the state; "retail sale" does not include a sale in which a seller paid the fee imposed in AS 43.98.025 in a transaction specified in 15 AAC 98.060(a)(3);

# (6)

"sale" means a transfer in the state for consideration of title or possession of property from a seller, agent of a seller, or person acting as an intermediary for the seller for a fee or other consideration; "sale" includes a transaction by barter, an exchange, a lease, a license for use, and an installment, credit, layaway, or conditional transaction.
(Eff. 4/16/2004, Register 170)
Statutory Authority:
Authority:
AS 43.05.080 AS 43.98.025

Amendment history

Eff. 4/16/2004, Register 170

Source: official source document (full AAC Title 15 PDF)

In this chapter (11 sections)

Full table of contents →