Current through Chapter 61 of the 2024 Legislative Session and 2024 Executive Orders 125, 133 through 135
Section 43.52.099 - DefinitionsIn AS 43.52.010 - 43.52.099,
(1) "fees and costs" means all charges incurred by the renter before the tax imposed under AS 43.52.010 - 43.52.099 except (A) fees from the sale of automobile liability insurance, loss damage waiver insurance, and personal accident insurance;(C) sales or excise taxes;(D) payment for damages to the vehicle during the rental period;(E) concession fees paid to an airport;(F) customer facility charges set by the commissioner of transportation and public facilities under AS 02.15.090; and(G) customer facility maintenance charges set by the commissioner of transportation and public facilities under AS 02.15.090;(2) "passenger vehicle" means a motor vehicle as defined in AS 28.90.990 that is driven or moved on a highway or other public right-of-way in the state, but does not include (A) a commercial motor vehicle as that term is defined in AS 28.90.990;(B) emergency or fire equipment that is necessary to the preservation of life or property;(C) a farm vehicle that is controlled and operated by a farmer, used to transport agricultural products, farm machinery, or farm supplies to or from that farmer's farm, not used in the operations of a common or contract motor carrier, and used within 150 miles of the farmer's farm;(D) a recreational vehicle;(F) a rental truck; in this subparagraph, "rental truck" means a motor vehicle with a gross vehicle weight rating greater than 8,500 pounds that is designed, used, or maintained primarily for the transportation of personal property; (G) a vehicle provided by an automobile dealer to a customer as replacement transportation during warranty, recall, or service contract repairs if the dealer does not receive compensation from the customer; or(H) a motorcycle or a motor-driven cycle as those terms are defined in AS 28.90.990;(3) "recreational vehicle" means (A) a motor vehicle or trailer for recreational dwelling purposes;(B) a motor home or other vehicle with a motor home body style;(C) a one-piece camper vehicle; and(D) any other self-propelled vehicle with living quarters;(4) "tax" means the excise tax levied under AS 43.52.010 - 43.52.099 on the charge made for the rental of a passenger or recreational vehicle;(5) "vehicle" means a device in, upon, or by which a person or property may be transported or drawn upon or immediately over a highway or vehicular way or area; "vehicle" does not include (A) devices used exclusively upon stationary rails or tracks;Amended by SLA 2013, ch. 8,sec. 1, eff. 5/10/2013.