Section 15 AAC 98.060 - Tires for resale(a) For purposes of AS 43.98.025(g)(2), the department will consider a tire to be a tire for resale in a transaction between (1) the manufacturer of a tire and a distributor of the tire;(2) a distributor of the tire and a retail dealer of the tire; or(3) a retail dealer and another retail dealer of the tire.(b) In a transaction under (a)(3) of this section, the final retail sale receipt, invoice, or other record of sale must state that the fee imposed in AS 43.980.025 was previously paid on the tire or service.Eff. 4/16/2004, Register 170Authority:AS 43.05.080
AS 43.98.025