HB310 • 2026

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 bill text confirms the effective date is January 1, 2027, but does not specify if there are any transition periods for registration.

Alaska Bed Tax Bill

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

What This Bill Does

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.

Who It Names or Affects

People who rent rooms for temporary lodging in Alaska
Hotels and motels that provide rented rooms
Online room rental network companies like booking websites
Individual owners of personal rooms used for short-term rentals

Terms To Know

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.

Limits and Unknowns

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.

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