{"data":{"id":"us-ak/as-43.52.099","jurisdiction":"us-ak","citation":"AS 43.52.099","heading":"Definitions.","body":"In AS 43.52.010 — 43.52.099,\n(1) “fees and costs” means all charges incurred by the renter before the tax imposed under AS 43.52.010 — 43.52.099 except\n(A) fees from the sale of automobile liability insurance, loss damage waiver insurance, and personal accident insurance;\n(B) parking tickets;\n(C) sales or excise taxes;\n(D) payment for damages to the vehicle during the rental period;\n(E) concession fees paid to an airport;\n(F) customer facility charges set by the commissioner of transportation and public facilities under AS 02.15.090; and\n(G) customer facility maintenance charges set by the commissioner of transportation and public facilities under AS 02.15.090;\n(2) “passenger vehicle” means a motor vehicle as defined in AS 28.90.990 that is driven or moved on a highway or other public right-of-way in the state, but does not include\n(A) a commercial motor vehicle as that term is defined in AS 28.90.990;\n(B) emergency or fire equipment that is necessary to the preservation of life or property;\n(C) a farm vehicle that is controlled and operated by a farmer, used to transport agricultural products, farm machinery, or farm supplies to or from that farmer's farm, not used in the operations of a common or contract motor carrier, and used within 150 miles of the farmer's farm;\n(D) a recreational vehicle;\n(E) a taxicab;\n(F) a rental truck; in this subparagraph, “rental truck” means a motor vehicle with a gross vehicle weight rating greater than 8,500 pounds that is designed, used, or maintained primarily for the transportation of personal property;\n(G) a vehicle provided by an automobile dealer to a customer as replacement transportation during warranty, recall, or service contract repairs if the dealer does not receive compensation from the customer; or\n(H) a motorcycle or a motor-driven cycle as those terms are defined in AS 28.90.990;\n(3) “recreational vehicle” means\n(A) a motor vehicle or trailer for recreational dwelling purposes;\n(B) a motor home or other vehicle with a motor home body style;\n(C) a one-piece camper vehicle; and\n(D) any other self-propelled vehicle with living quarters;\n(4) “tax” means the excise tax levied under AS 43.52.010 — 43.52.099 on the charge made for the rental of a passenger or recreational vehicle;\n(5) “vehicle” means a device in, upon, or by which a person or property may be transported or drawn upon or immediately over a highway or vehicular way or area; “vehicle” does not include\n(A) devices used exclusively upon stationary rails or tracks;\n(B) mobile homes; or\n(C) watercraft.","path":["Title 43. Revenue and Taxation.","Chapter 52. Transportation Taxes."],"source_url":"https://www.akleg.gov/basis/statutes.asp#43.52.099","current_through":"Alaska Statutes 2025 (34th Legislature, 2025-2026)","vintage":"","retrieved_at":"2026-09-02T06:19:28Z","sha256":"b040181d7ad4cc1adf0bc2baa252ae41c0227cb3477f92da8d74e7e1856def42","source_id":"us-ak","stale":false,"prev":"us-ak/as-43.52.090","next":"us-ak/as-43.52.200"},"notice":"GroundRules: Original legal text. Not legal advice."}