Bill > SB138

This bill makes several changes to Alaska's vehicle rental tax laws and subpoena procedures. First, it reduces the passenger vehicle rental tax rate from 10% to 9% and modifies the tax collection process by introducing new provisions for vehicle rental platforms. These platforms, which are digital services that help people rent vehicles, will now be responsible for collecting and paying taxes if they arrange more than a certain number of transactions in the state. The bill clarifies that if a rental platform cannot collect the correct tax due to insufficient information from a vehicle owner, they may not be held liable if they made reasonable efforts to obtain the correct information. Additionally, the bill streamlines the subpoena enforcement process by removing language about subpoenas from other jurisdictions and simplifying the court's ability to compel compliance. The legislation also includes a limitation on the Department of Revenue's ability to assess or collect taxes on vehicle rental platform transactions that occurred before the bill's effective date. These changes aim to modernize the state's tax collection process, particularly in response to the growth of online and digital vehicle rental services.

Budget and Finance, Transportation and Infrastructure

https://www.akleg.gov/basis/Bill/Detail/34?Root=SB138