Alaska Administrative Code
Title 15 - Revenue
Chapter 98 - Tire Fees
15 AAC 98.070 - Persons immune or exempt under federal law from tire fees
Universal Citation: 15 AK Admin Code 15 AAC 98.070
Current through February 27, 2024
The department will not apply the tire fee requirements of AS 43.98.025 and this chapter to tires or services sold
(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 the purchaser provides a certificate of use as required under AS 43.98.025(g) and 15 AAC 98.080 for those tires or services; or
(2) to a foreign government, if the purchaser
(A) provides a
certificate of use as required under
AS
43.98.025(g) and
15 AAC 98.080 for those tires or
services; and
(B) presents a valid
tax exemption card issued under
22 U.S.C.
4301 -
4316 by the United States
Department of State.
Authority:AS 43.05.080
AS 43.98.025
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