There is imposed an excise tax on the charge for the lease or rental of a passenger vehicle in this state if the lease or rental of the passenger vehicle does not exceed a period of 90 consecutive days.
Structure Alaska Statutes
Title 43. Revenue and Taxation
Chapter 52. Transportation Taxes
Article 1. Vehicle Rental Taxes.
Sec. 43.52.010. Levy of passenger vehicle rental tax.
Sec. 43.52.020. Rate of passenger vehicle rental tax.
Sec. 43.52.030. Levy of recreational vehicle rental tax.
Sec. 43.52.040. Rate of recreational vehicle rental tax.
Sec. 43.52.050. Liability for payment of vehicle rental taxes.
Sec. 43.52.060. Applicability of the tax.
Sec. 43.52.070. Relationship to municipal levies.
Sec. 43.52.080. Administration of tax and sharing of information with municipalities.