This bill amends existing laws related to vehicle rental taxes and the issuance of subpoenas for tax records in Alaska. It modifies the passenger vehicle rental tax rates, establishing a new rate of nine percent for rentals not arranged through a vehicle rental platform and seven percent for those arranged through such platforms. Additionally, the bill clarifies the responsibilities of vehicle rental platforms regarding tax collection and payment, stating that platforms with a significant number of transactions must collect and remit taxes to the Department of Revenue. It also provides protections for rental platforms against liability for tax collection if they can demonstrate reasonable efforts to obtain correct information from vehicle providers.

Furthermore, the bill introduces a limitation on the assessment and collection of taxes imposed on transactions arranged through vehicle rental platforms prior to the effective date of the new law. This means that the Department of Revenue cannot assess or collect these taxes after the specified date, and no court proceedings can be initiated for their collection. The effective dates for various sections of the bill are staggered, with some provisions taking effect immediately and others set for July 1, 2025, and July 1, 2028.

Statutes affected:
HB0123A, AM HB 123, introduced 03/05/2025: 43.05.040, 43.52.020, 43.52.010, 43.52.050, 43.52.099
HB0123B, AM CSHB 123(FIN), introduced 05/09/2025: 43.05.040, 43.52.020, 43.52.010, 43.52.050, 43.52.099
HB0123C, AM SCS CSHB 123(FIN), introduced 05/16/2025: 43.05.040, 43.52.020, 43.52.010, 43.52.050, 43.52.099
HB0123Z, AM Enrolled HB 123, introduced 05/20/2025: 43.05.040, 43.52.020, 43.52.010, 43.52.050, 43.52.099