Alaska Statutes — Title 43 (Revenue and Taxation)

AS 43.52.099

Definitions

Official textakleg.gov28 subsections

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 property;

# (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; or

# (H)

a motorcycle or a motor-driven cycle as those terms are defined in AS 28.90.990;

# (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 vehicle;

# (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.

Source: official source document (full Title 43 PDF)

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