Section 15 AAC 98.900 - DefinitionsIn AS 43.98.025 and this chapter,
(1) "calendar quarter" means the period of three months of the calendar year, each beginning January 1, April 1, July 1, and October 1;(2) "department" means the Department of Revenue;(3) "person" means an individual, firm, partnership, joint venture, government, association, corporation, estate, trust, receiver, or other group or combination acting as a unit;(4) "related person" means a person listed in 26 U.S.C. 267(b) (Internal Revenue Code); for purposes of this paragraph, 26 U.S.C. 267(b), as amended as of December 17, 1999, is adopted by reference;(5) "retail sale" means a sale of goods or services to the consumer; "retail sale" includes a transaction where the tire is ordered from within the state and delivered for first use in the state, regardless of whether the tire is shipped from outside the state; "retail sale" does not include a sale in which a seller paid the fee imposed in AS 43.98.025 in a transaction specified in 15 AAC 98.060(a) (3);(6) "sale" means a transfer in the state for consideration of title or possession of property from a seller, agent of a seller, or person acting as an intermediary for the seller for a fee or other consideration; "sale" includes a transaction by barter, an exchange, a lease, a license for use, and an installment, credit, layaway, or conditional transaction.Eff. 4/16/2004, Register 170Authority:AS 43.05.080
AS 43.98.025