Alaska Statutes
Article 1. Vehicle Rental Taxes.
Sec. 43.52.099. Definitions.

In AS 43.52.010 - 43.52.099,
(1) “fees and costs” means all charges incurred by the renter before the tax imposed under AS 43.52.010 - 43.52.099 except
(A) fees from the sale of automobile liability insurance, loss damage waiver insurance, and personal accident insurance;
(B) parking tickets;
(C) sales or excise taxes;
(D) payment for damages to the vehicle during the rental period;
(E) concession fees paid to an airport;
(F) customer facility charges set by the commissioner of transportation and public facilities under AS 02.15.090; and
(G) customer facility maintenance charges set by the commissioner of transportation and public facilities under AS 02.15.090;
(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
(A) a commercial motor vehicle as that term is defined in AS 28.90.990;
(B) emergency or fire equipment that is necessary to the preservation of life or property;
(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;
(D) a recreational vehicle;
(E) a taxicab;
(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;
(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
(H) a motorcycle or a motor-driven cycle as those terms are defined in AS 28.90.990;
(3) “recreational vehicle” means
(A) a motor vehicle or trailer for recreational dwelling purposes;
(B) a motor home or other vehicle with a motor home body style;
(C) a one-piece camper vehicle; and
(D) any other self-propelled vehicle with living quarters;
(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;
(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
(A) devices used exclusively upon stationary rails or tracks;
(B) mobile homes; or
(C) watercraft.