ROOM RENT TAX

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

Housing Labor Taxes

Passed Legislature

This bill passed both chambers and reached final enrollment, even if later executive action is not shown here.

Sponsor: REPRESENTATIVE GRAY
Last action: 2026-02-16
Official status: (H) L&C
Effective date: Not listed

Plain English Breakdown

The official source material does not provide details on enforcement or penalties for non-payment of the tax.

Room Rent Tax

This law creates a three percent tax on hotel and motel room rentals in Alaska.

What This Bill Does

Creates a three percent tax on the cost of renting a room for lodging.
Exempts long-term rentals (over 30 days), federal or state employees traveling on official business, and foreign government officials if prohibited by law.
Requires hotels and online rental networks to collect this tax from customers and pay it to the state department.
Allows cities in Alaska to have their own room taxes in addition to the new bed tax.

Who It Names or Affects

Hotel guests who rent rooms for less than 30 days.
Online travel companies that arrange hotel stays.
Hotels and motels that provide temporary lodging.

Terms To Know

room rental network: An online system used to prearrange room rentals with personal room owners.
municipal taxes: Taxes set by cities or towns within a state.

Limits and Unknowns

The law does not specify what happens if someone fails to pay the tax.
It is unclear how this new tax will affect tourism in Alaska.

Bill History

2026-02-16 1629
(H) REFERRED TO LABOR & COMMERCE
2026-02-16 1629
(H) L&C, FIN
2026-02-16 1629
(H) READ THE FIRST TIME - REFERRALS

Official Summary Text

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

Current Bill Text

Read the full stored bill text

HB0310a -1- HB 310
New Text Underlined [DELETED TEXT BRACKETED]

34-LS1398\A

HOUSE BILL NO. 310

IN THE LEGISLATURE OF THE STATE OF ALASKA

THIRTY-FOURTH LEGISLATURE - SECOND SESSION

BY REPRESENTATIVE GRAY

Introduced: 2/16/26
Referred: Labor and Commerce, Finance

A BILL

FOR AN ACT ENTITLED

"An Act establishing a bed tax; and providing for an effective date." 1
BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF ALASKA: 2
* Section 1. AS 43.52 is amended by adding new sections to read: 3
Article 3. Bed Tax. 4
Sec. 43.52.300. Levy of bed tax. A tax of three percent of the amount of room 5
rent is imposed on a room rented for the purpose of lodging. 6
Sec. 43.52.310. Exemptions. The tax imposed under AS 43.52.300 does not 7
apply to a room rental 8
(1) that exceeds 30 days; 9
(2) for a federal or state official or employee, when the official or 10
employee is traveling on official business; or 11
(3) for an official or employee of a foreign government, when the 12
official or employee is traveling on official business, if imposition of the tax is 13
prohibited by federal law or treaty. 14
Sec. 43.52.320. Liability for payment of bed tax. (a) The tax imposed by 15
34-LS1398\A
HB 310 -2- HB0310a
New Text Underlined [DELETED TEXT BRACKETED]

AS 43.52.300 1
(1) is due at the time room rent is paid; and 2
(2) shall be collected and paid to the department by the 3
(A) room rental network company that arranged or executed 4
the rental if the rental was arranged or executed through a room rental network; 5
or 6
(B) person who provides the rented room if the rental was not 7
arranged or executed through a room rental network. 8
(b) A room rental network company required to collect the tax imposed under 9
AS 43.52.300 shall register with the department. 10
Sec. 43.52.330. Relationship to municipal taxes. The tax imposed by 11
AS 43.52.300 is in addition to a room rental tax imposed by a municipality. 12
Sec. 43.52.350. Definitions. In AS 43.52.300 - 43.52.350, 13
(1) "room rent" means the amount paid as consideration for the use by 14
a person of a room in a hotel, motel, or other place of temporary lodging; 15
(2) "room rental network" means online-enabled software or an online-16
enabled application, website, or other system offered or used by a room rental network 17
company that enables the prearrangement of room rentals with personal room owners. 18
* Sec. 2. This Act takes effect January 1, 2027. 19