Alaska2026Passed Legislature

HB310

Alaska Bed Tax Bill

Last scannedSep 21, 2026, 12:32 AM

In one sentence

This bill creates a new state tax of three percent on short-term room rentals in Alaska starting on January 1, 2027.

Imposes a 3% tax on the amount paid to rent a hotel, motel, or other temporary lodging room.
Requires online booking platforms (room rental network companies) to collect and pay the tax if they arrange the rental.
Requires individual room owners to collect and pay the tax if no online platform is used.
Exempts rentals that last longer than 30 days from this new tax.
Exempts federal or state officials traveling on official business from paying the tax.
Exempts foreign government employees traveling on official business, but only if a treaty or federal law prohibits charging them.

The bill does not say how much money the tax will raise.
It is unclear if local city taxes must be changed when this state tax starts, though the new tax is added on top of existing ones.
The text does not explain what happens if a company fails to register with the department.

Plain language

Bed tax: A fee charged on the price paid to rent a room for sleeping or lodging.
Room rental network: An online website, app, or software used by companies to arrange rentals between guests and personal room owners.

Official record

Validated

ROOM RENT TAX An Act establishing a bed tax; and providing for an effective date.

Official activity