State of Alaska
Fiscal Note
Bill Version: HB 102
2019 Legislative Session
Fiscal Note Number: 2
(H) Publish Date: 4/24/2019
Identifier: HB102-DOR-TAX-3-29-2019 Department: Department of Revenue
Title: RENTAL VEHICLE BY PRIVATE OWNER Appropriation: Taxation and Treasury
Sponsor: WOOL Allocation: Tax Division
Requester: (H) LABOR & COMMERCE OMB Component Number: 2476
Expenditures/Revenues
Note: Amounts do not include inflation unless otherwise noted below. (Thousands of Dollars)
Included in
FY2020 Governor's
Appropriation FY2020 Out-Year Cost Estimates
Requested Request
OPERATING EXPENDITURES FY 2020 FY 2020 FY 2021 FY 2022 FY 2023 FY 2024 FY 2025
Personal Services
Travel
Services
Commodities
Capital Outlay
Grants & Benefits
Miscellaneous
Total Operating 0.0 0.0 0.0 0.0 0.0 0.0 0.0
Fund Source (Operating Only)
None
Total 0.0 0.0 0.0 0.0 0.0 0.0 0.0
Positions
Full-time
Part-time
Temporary
Change in Revenues
None *** *** *** *** *** ***
Total *** 0.0 *** *** *** *** ***
Estimated SUPPLEMENTAL (FY2019) cost: 0.0 (separate supplemental appropriation required)
Estimated CAPITAL (FY2020) cost: 0.0 (separate capital appropriation required)
Does the bill create or modify a new fund or account? No
(Supplemental/Capital/New Fund - discuss reasons and fund source(s) in analysis section)
ASSOCIATED REGULATIONS
Does the bill direct, or will the bill result in, regulation changes adopted by your agency? No
If yes, by what date are the regulations to be adopted, amended or repealed?
Why this fiscal note differs from previous version/comments:
Initial Version based on the 2-13-19 Governor's FY2020 request.
Prepared By: Brandon Spanos, Deputy Director Phone: (907)269-6736
Division: Tax Division Date: 03/29/2019
Approved By: Brad Ewing, Administrative Services Director Date: 03/29/19
Agency: Office of Management and Budget
Printed 4/22/2019 Page 1 of 2 Control Code: vFUOA
 HB 102 - Fiscal Note 2
FISCAL NOTE ANALYSIS
STATE OF ALASKA BILL NO. HB 102
2019 LEGISLATIVE SESSION
Analysis
This bill would expand the taxpayer base of the vehicle rental tax to include digital peertopeer vehicle rental platforms.
This bill does not change the current vehicle rental tax itself, but it does expand the taxpayer base and update definitions.
The Tax Division has collected an average of $10.7 million in vehicle rental taxes over the past four years. In FY18, the
revenue from the vehicle rental tax was $10.6 million. This bill would expand the taxpayer base of the tax and therefore,
would have a positive effect on revenue. However, the Tax Division has limited data on peertopeer rental information in
Alaska and would need to make many assumptions to come up with an estimate. Therefore, the change in tax revenue is
indeterminate.
This bill would not require the Department of Revenue to make material changes to its Tax Revenue Management System
(TRMS). Therefore, there would be no cost to the Department of Revenue for implementation. After the implementation
of the changes, this legislation would cause only a small additional administrative burden on the Tax Division.
(Revised 9/05/18 OMB/LFD) Page 2 of 2
HB102-DOR-TAX-3-29-2019 Page 2 of 2 Control Code: vFUOA


Statutes affected:
HB0102A, AM HB 102, introduced 03/20/2019: 43.52.050, 43.52.010, 43.52.099, 45.45.459, 19.75.915, 28.10.375, 28.35.320, 45.45.425, 45.45.430, 45.45.450, 45.45.455