The proposed bill establishes a new bed tax in Alaska, imposing a three percent tax on room rentals for lodging purposes. This tax will be applicable at the time the room rent is paid and will be collected by either the room rental network company facilitating the rental or the individual providing the room if not arranged through a network. The bill outlines specific exemptions from the tax, including rentals exceeding 30 days and those for federal or state officials or employees traveling on official business, as well as foreign officials under certain conditions.

Additionally, the bill clarifies that this new bed tax is supplementary to any municipal room rental taxes already in place. It includes definitions for key terms such as "room rent" and "room rental network," ensuring clarity in the implementation of the tax. The legislation is set to take effect on January 1, 2027.

Statutes affected:
HB0310A, AM HB 310, introduced 02/16/2026: