Sec. 43.52.099. Definitions.

433 words·~2 min read·/ak/title-43/chapter-52/43-52-099

A research copy — for the controlling text, always check the official state or federal source. Not legal advice.

In 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;

(B)parking tickets;

(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;

(E)a taxicab;

(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;

(B)mobile homes; or

(C)watercraft.

Article 2. Excise Tax on Travel Aboard Commercial Passenger Vessels.