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SB0138B -1- CSSB 138(TRA)
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CS FOR SENATE BILL NO. 138(TRA)
IN THE LEGISLATURE OF THE STATE OF ALASKA
THIRTY-FOURTH LEGISLATURE - FIRST SESSION
BY THE SENATE TRANSPORTATION COMMITTEE
Offered: 4/11/25
Referred: Finance
Sponsor(s): SENATOR CLAMAN
A BILL
FOR AN ACT ENTITLED
"An Act relating to vehicle rental taxes; relating to the issua nce of subpoenas related to 1
tax records; and providing for an effective date." 2
BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF ALASKA: 3
* Section 1. AS 43.05.040(c) is amended to read: 4
(c) If a person who is subpoenaed neglects or refuses to obey the subpoena 5
issued as provided in this secti on, the department may report t he fact to the superior 6
court [OR THE APPROPRIATE COURT OF ANOTHER JURISDICTION], and m ay 7
seek an order from the court compelling obedience to the subpoe na. The court, to the 8
maximum extent permitted by law, may compel obedience to the su bpoena [TO THE 9
SAME EXTENT AS WITNESSES MAY BE COMPELLED TO OBEY THE 10
SUBPOENAS OF THE COURT]. 11
* Sec. 2. AS 43.52.020 is amended to read: 12
Sec. 43.52.020. Rate of passenger vehicle rental tax. The rate of the tax 13
levied in AS 43.52.010 is nine [10] percent of the total fees and costs charged for the 14
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CSSB 138(TRA) -2- SB0138B
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lease or rental of a [THE] passenger vehicle. 1
* Sec. 3. AS 43.52.050(a) is amended to read: 2
(a) The taxes imposed by AS 43.52.010 - 43.52.099 shall be col lected and 3
paid to the department 4
(1) by the person who provides the leased or rented vehicle unless the 5
lease or rental was arranged or executed through a vehicle rent al platform under 6
(c) of this section; and 7
(2) in the manner and at the times required by the department by 8
regulation except that a vehicle rental platform collecting and paying the tax 9
under (c) of this section shall pay the tax quarterly. 10
* Sec. 4. AS 43.52.050 is amended by adding new subsections to read: 11
(c) A vehicle rental platform that arranged or executed more t han 200 12
transactions in the state in the preceding calendar year shall collect and pay to the 13
department the taxes imposed under AS 43.52.010 - 43.52.099 and provide the 14
department with any books, papers, or records related to the tax. 15
(d) If a vehicle rental platform company fails to collect or p ay the tax under 16
this section because incorrect or insufficient information was provided by a person 17
providing a leased or rented vehic le, the vehicle rental platfo rm company is not liable 18
for the collection or payment of the tax if the vehicle rental platform company 19
demonstrates that the company made a reasonable effort to obtai n the correct or 20
sufficient information from the person. 21
(e) In this section, 22
(1) "motor vehicle" means a vehicle that is self-propelled exc ept a 23
vehicle moved by human or animal power; 24
(2) "vehicle rental platform" means an application, website, o ffline 25
booking service, or other system, whether online or offline, of fered or used by a 26
vehicle rental platform company that enables the prearrangement of motor vehicle 27
rentals with motor vehicle owners that are not related by commo n ownership or 28
control with the vehicle rental platform; 29
(3) "vehicle rental platform company" means a company whose 30
primary business is arranging or executing the rental of vehicl es through a vehicle 31
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SB0138B -3- CSSB 138(TRA)
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rental platform. 1
* Sec. 5. The uncodified law of the State of Alaska is amended by adding a new section to 2
read: 3
ASSESSMENT AND COLLECTION LIMITATION. Notwithstanding AS 43.05. 260 4
and 43.05.270, the Department of Re venue may not, on or after t he effective date of this Act, 5
assess or collect taxes under AS 43.52.010 - 43.52.099 that wer e imposed before the effective 6
date of this Act on a transaction arranged or executed through a vehicle rental platform. If the 7
tax is not assessed or collected before the effective date of t his Act, proceedings may not be 8
instituted in court for the assessment or collection of the tax . In this section, "vehicle rental 9
platform" has the meaning given in AS 43.52.050(e), enacted by sec. 4 of this Act. 10
* Sec. 6. This Act takes effect immediately under AS 01.10.070(c). 11