This bill amends existing laws related to vehicle rental taxes in Alaska, specifically adjusting the tax rate and clarifying the responsibilities of vehicle rental platforms. The tax rate for passenger vehicle rentals is reduced from 10 percent to nine percent. Additionally, the bill introduces new provisions that require vehicle rental platforms, which facilitate a significant number of transactions, to collect and remit the applicable taxes to the Department of Revenue. It also stipulates that these platforms are not liable for tax collection if they can demonstrate reasonable efforts to obtain correct information from vehicle providers.

Furthermore, the bill modifies the process for enforcing subpoenas related to tax records, allowing the Department of Revenue to report non-compliance to the superior court without needing to reference other jurisdictions. It also establishes a limitation on the assessment and collection of taxes for transactions arranged through vehicle rental platforms prior to the bill's effective date, preventing any legal proceedings for taxes not assessed or collected before this date. The bill is set to take effect immediately upon enactment.

Statutes affected:
SB0138A, AM SB 138, introduced 03/19/2025: 43.05.040, 43.52.020, 43.52.010, 43.52.050, 43.52.099
SB0138B, AM CSSB 138(TRA), introduced 04/11/2025: 43.05.040, 43.52.020, 43.52.010, 43.52.050, 43.52.099