Alaska Administrative Code
Title 15 - Revenue
Chapter 98 - Tire Fees
15 AAC 98.060 - Tires for resale

Universal Citation: 15 AK Admin Code 15 AAC 98.060

Current through February 27, 2024

(a) For purposes of AS 43.98.025(g)(2), the department will consider a tire to be a tire for resale in a transaction between

(1) the manufacturer of a tire and a distributor of the tire;

(2) a distributor of the tire and a retail dealer of the tire; or

(3) a retail dealer and another retail dealer of the tire.

(b) In a transaction under (a)(3) of this section, the final retail sale receipt, invoice, or other record of sale must state that the fee imposed in AS 43.980.025 was previously paid on the tire or service.

Authority:AS 43.05.080

AS 43.98.025

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