AS 43.52.050: Liability for payment of vehicle rental taxes.

(a) The taxes imposed by AS 43.52.010 — 43.52.099 shall be collected and paid to the department

(1) by the person who provides the leased or rented vehicle unless the lease or rental was arranged or executed through a vehicle rental platform under (c) of this section; and

(2) in the manner and at the times required by the department by regulation, except that a vehicle rental platform collecting and paying the tax under (c) of this section shall pay the tax quarterly.

(b) The tax shall be stated as a separate item on the lease or rental contract or other document invoicing payment.

(c) A vehicle rental platform that arranged or executed more than 200 transactions in the state in the preceding calendar year shall collect and pay to the department the taxes imposed under AS 43.52.010 — 43.52.099 and provide the department with any books, papers, or records related to the tax.

(d) If a vehicle rental platform company fails to collect or pay the tax under this section because incorrect or insufficient information was provided by a person providing a leased or rented vehicle, the vehicle rental platform company is not liable for the collection or payment of the tax if the vehicle rental platform company demonstrates that the company made a reasonable effort to obtain the correct or sufficient information from the person.

(e) In this section,

(1) “motor vehicle” means a vehicle that is self-propelled except a vehicle moved by human or animal power;

(2) “vehicle rental platform” means an application, website, offline booking service, or other system, whether online or offline, offered or used by a vehicle rental platform company that enables the prearrangement of motor vehicle rentals with motor vehicle owners that are not related by common ownership or control with the vehicle rental platform;

(3) “vehicle rental platform company” means a company whose primary business is arranging or executing the rental of vehicles through a vehicle rental platform.