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, specifying that platforms with a significant number of transactions must collect and remit taxes to the Department of Revenue. It also introduces provisions that protect vehicle rental platforms from liability for tax collection if they can demonstrate reasonable efforts to obtain correct information from vehicle providers.

Furthermore, the bill includes a provision that prevents the Department of Revenue from assessing or collecting taxes on transactions arranged through vehicle rental platforms that occurred before the effective date of the new law. This means that if taxes were not assessed or collected prior to this date, no legal proceedings can be initiated for their collection. The bill outlines specific effective dates for different sections, 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