Current through August 30, 2024
(a) For an
exemption to be claimed under
AS
43.52.090, and at the time that the rental
contract is executed, the lessor must
(1)
complete a government use exemption certificate
(A) on a form prescribed by the department;
or
(B) incorporated, directly or as
an addendum, into the lessor's form contract, if the incorporated material is
substantially the same as the contents of the form described in (A) of this
paragraph;
(2) obtain,
from the individual taking possession of the leased or rented vehicle,
(A) a signed declaration, made under penalty
of perjury, that the individual has reviewed the certificate and that, to the
best of the individual's knowledge, the certificate is true, correct, and
complete; and
(B) proof of that
individual's employment or official status, through the presentation of one or
more of the following for examination by the lessor, except as provided in
(c)(2)(B) of this section:
(i) a valid photo
identification card issued by or on behalf of a government agency or of a
federal instrumentality described in (c)(1) of this section;
(ii) the individual's business card, embossed
with the seal of the government agency or federal instrumentality;
(iii) a document directly billing the lease
or rental to the government agency or federal instrumentality, or to a credit
card issued to the government agency or federal instrumentality;
(iv) a travel or purchase order issued by a
government agency or federal instrumentality.
(b) The completed government use
exemption certificate must identify the renter, identify the government agency,
federal instrumentality, or foreign government, and identify the item presented
under (a)(2)(B) of this section as proof of exempt status.
(c) The department will not apply the vehicle
rental tax requirements of
AS
43.52.010-43.52.099 and
15 AAC 52.010 -
15 AAC 52.099 to a lease or rental
(1) for official use to a person that, under
federal law, is immune from state taxation as an instrumentality of the federal
government, including a federal credit union and the American Red Cross, if
(A) a government use exemption certificate is
completed as required under (a) and (b) of this section; and
(B) the individual taking possession of the
leased or rented vehicle presents proof of employment or official status as
described in (a)(2)(B) of this section; or
(2) to a foreign government, if
(A) a government use exemption certificate is
completed as required under (a) and (b) of this section; and
(B) the individual taking possession of the
leased or rented vehicle presents a valid tax exemption card issued under
22 U.S.C.
4301 -
4316 by the United States
Department of State; a renter who presents that card is not required to present
the proof described in (a)(2)(B) of this section.
(d) If an individual executes a
government use exemption certificate under (a) or (c)(1) of this section, and
subsequently uses the vehicle for a period of time that is not authorized by
the government agency or federal instrumentality for official use, the
individual shall
(1) inform the lessor upon
return of the vehicle; and
(2) pay
any tax that is due on the difference between the total fees and costs for the
lease or rental and the fees and costs authorized by the government agency or
federal instrumentality.
(e) If an individual executes a government
use exemption certificate for a lease or rental that is not exempt, and if the
individual fails to inform the lessor upon the return of the vehicle and pay
the tax, the individual shall file a return and remit the tax to the
department.
As of Register 182 (July 2007), the regulations attorney
made a technical revision under
AS
44.62.125(b)(6), to
15 AAC 52.020(c),
reflecting the addition of
15 AAC 52.210 -
15 AAC 52.295, the relocation of
15 AAC 52.910 to
15 AAC 52.091, and the relocation
of 15 AAC 52.990 to
15 AAC 52.099; and also reflecting
changes by the revisor of statutes to the section numbering in AS 43.52, in
response to the addition of
AS
43.52.200-43.52.295 by 2006 Primary Election
Ballot Measure No. 2.
Authority:AS
43.05.080
AS 43.05.290
AS 43.52.040
AS 43.52.050
AS
43.52.080
